HSN code disclosure requirement: invoice HSN-digit reporting scaled by taxpayer turnover thresholds under Maharashtra GST rules. Notification requires registered persons to state Harmonised System of Nomenclature (HSN) Code digits on tax invoices according to prescribed annual turnover bands: the lowest turnover band is not required to quote HSN digits, the middle band must quote two digits, and the highest band must quote four digits. This invoice disclosure obligation takes effect from the notified commencement date and applies to registered persons for GST compliance.
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Provisions expressly mentioned in the judgment/order text.
HSN code disclosure requirement: invoice HSN-digit reporting scaled by taxpayer turnover thresholds under Maharashtra GST rules.
Notification requires registered persons to state Harmonised System of Nomenclature (HSN) Code digits on tax invoices according to prescribed annual turnover bands: the lowest turnover band is not required to quote HSN digits, the middle band must quote two digits, and the highest band must quote four digits. This invoice disclosure obligation takes effect from the notified commencement date and applies to registered persons for GST compliance.
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