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of <h1>CBIC Amends Notification on HSN Code Requirements: Turnover Determines Digits Needed for Tax Invoices from April 2021.</h1> The Central Board of Indirect Taxes and Customs amended Notification No. 5/2017 - Integrated Tax, effective from April 1, 2021. The amendment specifies that registered persons with an aggregate turnover up to five crores rupees in the previous financial year are not required to mention the number of digits of the Harmonised System of Nomenclature Code (HSN Code) on tax invoices for supplies to unregistered persons. For turnovers up to five crores, four digits of the HSN Code are required, while turnovers exceeding five crores require six digits.
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