HSN code disclosure requirement mandates specific HSN digit reporting on tax invoices according to turnover thresholds. Registered persons must include the digits of the Harmonised System of Nomenclature (HSN) Code in tax invoices issued under the Chhattisgarh GST Rules, 2017 according to turnover bands: no digits for the lowest turnover band, two digits for the middle band, and four digits for the highest band. This disclosure obligation takes effect from 1 July 2017 and is mandated under the first proviso to rule 46 of the State GST rules.
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 requirement mandates specific HSN digit reporting on tax invoices according to turnover thresholds.
Registered persons must include the digits of the Harmonised System of Nomenclature (HSN) Code in tax invoices issued under the Chhattisgarh GST Rules, 2017 according to turnover bands: no digits for the lowest turnover band, two digits for the middle band, and four digits for the highest band. This disclosure obligation takes effect from 1 July 2017 and is mandated under the first proviso to rule 46 of the State GST rules.
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