Vide Notification No. 78/2020 – Central Tax dated October 15, 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in Table-12 of GSTR-1 on the basis of their Aggregate Annual Turnover (AATO) in the preceding Financial Year. To view the detailed notification, please click here.
Source: a2ztaxcorp.com