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of <h1>Amendment to Jharkhand GST Rules: New HSN Code Requirements Based on Business Turnover Effective April 2021.</h1> The notification amends the previous notification S.O. No. 54, dated June 29, 2017, regarding the Jharkhand Goods and Services Tax Rules, 2017. Effective from April 1, 2021, it specifies that businesses with an aggregate turnover up to five crores in the preceding financial year must use a four-digit Harmonised System of Nomenclature (HSN) Code, while those with a turnover exceeding five crores must use a six-digit HSN Code. However, businesses with a turnover up to five crores may omit the HSN Code digits when issuing tax invoices to unregistered persons. This amendment is effective from October 15, 2020.
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