HSN code digit requirement revised: invoice digit obligations vary by aggregate turnover with optional omission for small suppliers. The amendment prescribes HSN code digit requirements on tax invoices by turnover band: taxpayers within the lower turnover band must quote four HSN digits, while those above that band must quote six digits; additionally, registered persons in the lower band may omit quoting HSN digits when supplying to unregistered persons.
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Provisions expressly mentioned in the judgment/order text.
HSN code digit requirement revised: invoice digit obligations vary by aggregate turnover with optional omission for small suppliers.
The amendment prescribes HSN code digit requirements on tax invoices by turnover band: taxpayers within the lower turnover band must quote four HSN digits, while those above that band must quote six digits; additionally, registered persons in the lower band may omit quoting HSN digits when supplying to unregistered persons.
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