The GST return filing process is fully automatic. As a result, uploading the summary of the goods provided by taxpayers would be difficult. To prevent such a problem, the HSN Code System was implemented. The HSN Codes are immediately retrieved from the taxpayer’s registration information in this scheme. As a result, the licensed taxpayer is not required to upload a clear summary of the goods he sells. This will save you time and make filing your GST Return a breeze. As a result, a distributor or service supplier must submit an HSN or SAC-by-SAC description of products or services offered in GSTR-1. This must be achieved if the dealer’s or service provider’s annual turnover is below the applicable slabs listed above.