From FY 2021-22 onwards, it shall be mandatory to report HSN Summary for Outward Supplies in Table 17 at 6 digits for taxpayers having annual turnover in preceding FY above Rs. 5 Cr. and at 4 digits for all B2B supplies for taxpayers having annual turnover in the preceding FY up to Rs. 5 Cr.
source https://www.caclubindia.com/articles/headache-of-hsn-code-for-gst-taxpayers-in-gstr-9-for-fy-21-22-48067.asp
source https://www.caclubindia.com/articles/headache-of-hsn-code-for-gst-taxpayers-in-gstr-9-for-fy-21-22-48067.asp
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