HSN code reporting requirement revised by turnover threshold, allowing omission for small suppliers when supplying to unregistered persons. Substitutes the HSN-digit table effective 1 April 2021 prescribing HSN Code digits by aggregate turnover: up to five crores-4 digits; more than five crores-6 digits. A registered person with aggregate turnover up to five crores may omit indicating HSN digits on tax invoices for supplies to unregistered persons. Issued under the first proviso to rule 46 of the Bihar GST Rules, amending Notification No. S.O. 111 dated 29 June 2017.
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HSN code reporting requirement revised by turnover threshold, allowing omission for small suppliers when supplying to unregistered persons.
Substitutes the HSN-digit table effective 1 April 2021 prescribing HSN Code digits by aggregate turnover: up to five crores-4 digits; more than five crores-6 digits. A registered person with aggregate turnover up to five crores may omit indicating HSN digits on tax invoices for supplies to unregistered persons. Issued under the first proviso to rule 46 of the Bihar GST Rules, amending Notification No. S.O. 111 dated 29 June 2017.
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