HSN code digit requirement updated: turnover-based HSN disclosure tiers impose varying code length on tax invoices effective July. Prescribes turnover-linked HSN code digit disclosure on tax invoices under the Union Territory GST framework: registered persons must include HSN codes of varying lengths according to their annual turnover bands as set out in the notification, with the graduated requirements taking effect from the stated commencement date, thereby creating specific invoice-content obligations for compliance under UTGST.
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Provisions expressly mentioned in the judgment/order text.
Prescribes turnover-linked HSN code digit disclosure on tax invoices under the Union Territory GST framework: registered persons must include HSN codes of varying lengths according to their annual turnover bands as set out in the notification, with the graduated requirements taking effect from the stated commencement date, thereby creating specific invoice-content obligations for compliance under UTGST.
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