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of <h1>New HSN Code Requirements for Tax Invoices Based on Turnover from April 1, 2021.</h1> The Central Board of Indirect Taxes and Customs has amended Notification No. 12/2017 - Central Tax, effective from April 1, 2021. The amendment specifies the number of Harmonised System of Nomenclature (HSN) digits required on tax invoices based on aggregate turnover. Businesses with a turnover up to five crore rupees need to use four HSN digits, while those exceeding five crore rupees must use six digits. However, businesses with a turnover up to five crore rupees are not required to mention HSN digits on invoices for supplies to unregistered persons.
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