HSN Code disclosure requirement: registered persons must state specified HSN digits on tax invoices according to turnover bands. A Manipur Finance Department notification requires registered persons to include specified HSN Code digits on tax invoices based on their annual turnover in the preceding financial year: the lowest turnover band is exempt, the middle band must state two digits, and the highest band must state four digits. The requirement is issued under the proviso to rule 46 of the Manipur GST Rules, 2017, and comes into force on the first day of 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 disclosure requirement: registered persons must state specified HSN digits on tax invoices according to turnover bands.
A Manipur Finance Department notification requires registered persons to include specified HSN Code digits on tax invoices based on their annual turnover in the preceding financial year: the lowest turnover band is exempt, the middle band must state two digits, and the highest band must state four digits. The requirement is issued under the proviso to rule 46 of the Manipur GST Rules, 2017, and comes into force on the first day of July, 2017.
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