HSN code disclosure requirement: invoice HSN digit length tied to turnover category; optional for supplies to unregistered persons. Amendment prescribes HSN digit disclosure on tax invoices: registered persons with aggregate turnover up to the lower threshold must mention four HSN digits; those above the threshold must mention six digits. A proviso allows registered persons at or below the lower threshold not to mention the specified HSN digit count on invoices issued to unregistered persons. The change substitutes the earlier Table under the first proviso to rule 46 of the Andhra Pradesh GST Rules, 2017 and takes effect from 1 April 2021.
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HSN code disclosure requirement: invoice HSN digit length tied to turnover category; optional for supplies to unregistered persons.
Amendment prescribes HSN digit disclosure on tax invoices: registered persons with aggregate turnover up to the lower threshold must mention four HSN digits; those above the threshold must mention six digits. A proviso allows registered persons at or below the lower threshold not to mention the specified HSN digit count on invoices issued to unregistered persons. The change substitutes the earlier Table under the first proviso to rule 46 of the Andhra Pradesh GST Rules, 2017 and takes effect from 1 April 2021.
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