HSN code disclosure requirement adjusted by turnover threshold, allowing omission for low-turnover suppliers to unregistered recipients. Amendment revises tax invoice HSN Code disclosure by substituting the Table to require different numbers of HSN digits based on aggregate turnover in the preceding financial year, and allows a registered person whose aggregate turnover does not exceed the lower threshold to omit HSN digit mention when issuing invoices to unregistered recipients; the substitution has a stated operative date and is deemed effective from an earlier date under the proviso to the relevant GST rule.
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Provisions expressly mentioned in the judgment/order text.
HSN code disclosure requirement adjusted by turnover threshold, allowing omission for low-turnover suppliers to unregistered recipients.
Amendment revises tax invoice HSN Code disclosure by substituting the Table to require different numbers of HSN digits based on aggregate turnover in the preceding financial year, and allows a registered person whose aggregate turnover does not exceed the lower threshold to omit HSN digit mention when issuing invoices to unregistered recipients; the substitution has a stated operative date and is deemed effective from an earlier date under the proviso to the relevant GST rule.
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