HSN code reporting requirement: turnover-based digit disclosure on tax invoices mandated to ensure GST invoice compliance. Registered persons must state the number of HSN code digits on tax invoices according to turnover bands: nil for turnover up to one crore fifty lakhs; two digits for turnover above that up to five crores; and four digits for turnover above five crores. This requirement implements the first proviso to rule 46 of the Andhra Pradesh GST Rules, 2017, and takes effect from 1 July 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HSN code reporting requirement: turnover-based digit disclosure on tax invoices mandated to ensure GST invoice compliance.
Registered persons must state the number of HSN code digits on tax invoices according to turnover bands: nil for turnover up to one crore fifty lakhs; two digits for turnover above that up to five crores; and four digits for turnover above five crores. This requirement implements the first proviso to rule 46 of the Andhra Pradesh GST Rules, 2017, and takes effect from 1 July 2017.
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