HSN code digit requirement: invoice HSN digits tied to turnover thresholds, with relaxed omission allowed for small taxpayers. Revises HSN code digit requirements for tax invoices under Kerala SGST Rules: from 1 April 2021 a table links number of HSN digits to a taxpayer's aggregate turnover in the preceding financial year, with a proviso allowing registered persons at or below the lower turnover threshold to omit the specified HSN digits on invoices issued to unregistered persons; the amendment is notified as effective from 15 October 2020 under the first proviso to rule 46.
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HSN code digit requirement: invoice HSN digits tied to turnover thresholds, with relaxed omission allowed for small taxpayers.
Revises HSN code digit requirements for tax invoices under Kerala SGST Rules: from 1 April 2021 a table links number of HSN digits to a taxpayer's aggregate turnover in the preceding financial year, with a proviso allowing registered persons at or below the lower turnover threshold to omit the specified HSN digits on invoices issued to unregistered persons; the amendment is notified as effective from 15 October 2020 under the first proviso to rule 46.
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