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    <description>Amendment substitutes the Table in Notification No. 5/2017 to require disclosure of four HSN code digits on invoices for suppliers with aggregate turnover up to five crores rupees and six digits for those exceeding that turnover, effective 1 April 2021, while allowing registered persons with turnover up to five crores rupees to omit HSN digit mention on invoices to unregistered persons.</description>
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