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    <description>Amendment prescribes differing numbers of HSN Code digits to be shown on tax invoices according to a registered person&#039;s aggregate turnover in the preceding financial year, with a higher digit requirement for larger turnover and a lower requirement for smaller turnover. A proviso allows registered persons below the lower turnover threshold to omit HSN Code digits on invoices issued to unregistered persons. The change is effected under the first proviso to Rule 46 and takes effect from the specified future date.</description>
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      <description>Amendment prescribes differing numbers of HSN Code digits to be shown on tax invoices according to a registered person&#039;s aggregate turnover in the preceding financial year, with a higher digit requirement for larger turnover and a lower requirement for smaller turnover. A proviso allows registered persons below the lower turnover threshold to omit HSN Code digits on invoices issued to unregistered persons. The change is effected under the first proviso to Rule 46 and takes effect from the specified future date.</description>
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