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    <title>HSN CODE SUMMARY IN GSTR1</title>
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    <description>Non inclusion of the HSN Code in the GSTR 1 summary is a procedural omission; invoices must still bear the HSN Code and the portal may accept returns without the summary. Taxpayers are advised to notify the department of the omission and disclose HSN details in the annual return (GSTR 9); software should ideally make HSN summary mandatory to prevent future lapses.</description>
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