HSN code digits requirement: larger turnover suppliers must use extended HSN digits; small turnover suppliers may omit for unregistered. Prescribes the number of HSN digits to be shown on tax invoices based on a registered person's aggregate turnover in the preceding financial year, increases the HSN digit requirement for suppliers above the turnover threshold, and allows suppliers at or below the threshold to omit HSN digits on invoices issued to unregistered persons; effective 1 April 2021.
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 digits requirement: larger turnover suppliers must use extended HSN digits; small turnover suppliers may omit for unregistered.
Prescribes the number of HSN digits to be shown on tax invoices based on a registered person's aggregate turnover in the preceding financial year, increases the HSN digit requirement for suppliers above the turnover threshold, and allows suppliers at or below the threshold to omit HSN digits on invoices issued to unregistered persons; effective 1 April 2021.
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