Is SAC reporting mandatory only on invoices or GSTR-1 as well for those with turnover less than 1.5?

Reena (Partner)     12 April 2021

In the news reports I have seen, it is being said that it is now mandatory to mention HSN/SAC on invoices for those having a turnover below 5 crore. But they are silent on mentioning them on the GSTR-1 as previously it was not mandatory for those below 1.5 crore turrnover.

Has anyone seen the actual notification and does it say anything about mentioning that on GSTR-1? I could only find the ones which mention it about invoices but not on GSTR-1.