HSN code reporting requirement: businesses must include specified HSN digit length on tax invoices based on turnover thresholds. A state notification requires registered persons to state a specified number of HSN digits on tax invoices according to their preceding financial year turnover: nil for the lowest band, two digits for the middle band, and four digits for the highest band. The requirement is prescribed under rule 46 of the State SGST Rules and applies to all registered persons within the turnover bands.
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: businesses must include specified HSN digit length on tax invoices based on turnover thresholds.
A state notification requires registered persons to state a specified number of HSN digits on tax invoices according to their preceding financial year turnover: nil for the lowest band, two digits for the middle band, and four digits for the highest band. The requirement is prescribed under rule 46 of the State SGST Rules and applies to all registered persons within the turnover bands.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
