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of <h1>Delhi State Tax Notification: New HSN Code Digit Requirements for GST Invoices Effective April 1, 2021.</h1> The notification amends the earlier Notification No. 12/2017 regarding Delhi State Tax under the GST framework, effective from April 1, 2021. It revises the requirements for the number of digits in the Harmonised System of Nomenclature (HSN) Code that must be mentioned in tax invoices. For businesses with an aggregate turnover of up to five crores rupees in the preceding financial year, four digits of the HSN Code are required. For turnovers exceeding five crores rupees, six digits are required. However, businesses with turnovers up to five crores may omit the HSN Code digits when invoicing unregistered persons.
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