HSN code digit requirement updated: smaller taxpayers may omit HSN digits on tax invoices to unregistered persons. Amendment prescribes HSN code digit requirements in tax invoices by aggregate turnover: up to rupees five crores-four digits; above that threshold-six digits. A proviso allows a registered person with aggregate turnover up to rupees five crores to omit mentioning the number of HSN digits specified in the Table when issuing tax invoices for supplies to unregistered persons.
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Provisions expressly mentioned in the judgment/order text.
HSN code digit requirement updated: smaller taxpayers may omit HSN digits on tax invoices to unregistered persons.
Amendment prescribes HSN code digit requirements in tax invoices by aggregate turnover: up to rupees five crores-four digits; above that threshold-six digits. A proviso allows a registered person with aggregate turnover up to rupees five crores to omit mentioning the number of HSN digits specified in the Table when issuing tax invoices for supplies to unregistered persons.
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