GST
TRT-2025-
Date:-15-10-20
In:-
Issue Favourable to Tax Payer ?:-
Notification No. 78/2020 dated 15th October 2020
Key Pointers –
- The registered person having aggregate turnover up to five crores rupees in the preceding Financial Year shall mention the number of digits of HSN Code as 4 in the tax invoice issued by him.
- The registered person having aggregate turnover more than rupees five crores in the preceding Financial Year shall mention the number of digits of HSN Code as 6 in the tax invoice issued by him.
- In the case of supply to unregistered person there is no need to mention HSN Code in tax invoice for the registered person whose aggregate turnover is up to five crores rupees in the previous Financial Year.
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