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    <title>Seeks to amend Notification No. 1/2017- State Tax dated the 6th July, 2017</title>
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    <description>Revises HSN code digit requirements for tax invoices under Kerala SGST Rules: from 1 April 2021 a table links number of HSN digits to a taxpayer&#039;s aggregate turnover in the preceding financial year, with a proviso allowing registered persons at or below the lower turnover threshold to omit the specified HSN digits on invoices issued to unregistered persons; the amendment is notified as effective from 15 October 2020 under the first proviso to rule 46.</description>
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      <description>Revises HSN code digit requirements for tax invoices under Kerala SGST Rules: from 1 April 2021 a table links number of HSN digits to a taxpayer&#039;s aggregate turnover in the preceding financial year, with a proviso allowing registered persons at or below the lower turnover threshold to omit the specified HSN digits on invoices issued to unregistered persons; the amendment is notified as effective from 15 October 2020 under the first proviso to rule 46.</description>
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