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<h1>Bihar Amends HSN Code Requirements: Four Digits for Turnover Up to Rs. 5 Cr, Six Digits for Above Rs. 5 Cr.</h1> The notification dated 18th December 2020, issued by the Commercial Tax Department of Bihar, amends Notification No. S.O. 111 from 29th June 2017. Effective from 1st April 2021, it modifies the requirements for the number of digits in the Harmonised System of Nomenclature Code (HSN Code) based on aggregate turnover. Businesses with a turnover up to five crores are required to use a four-digit HSN Code, while those exceeding five crores must use six digits. Additionally, registered persons with a turnover up to five crores may omit the HSN Code digits on invoices for unregistered persons.