HSN code disclosure: turnover-based thresholds govern required digits on tax invoices from specified effective date. Notification requires registered persons to mention HSN code digits on tax invoices according to prior-year turnover bands: nil for the lowest turnover band, two-digit HSN for the middle band, and four-digit HSN for the highest band. The requirement implements the first proviso to rule 46 of the Jharkhand GST Rules and comes into force on the specified commencement date.
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 disclosure: turnover-based thresholds govern required digits on tax invoices from specified effective date.
Notification requires registered persons to mention HSN code digits on tax invoices according to prior-year turnover bands: nil for the lowest turnover band, two-digit HSN for the middle band, and four-digit HSN for the highest band. The requirement implements the first proviso to rule 46 of the Jharkhand GST Rules and comes into force on the specified commencement date.
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