CBIC notify the number of HSN digits required on tax invoice under GST

Central Board of Indirect Taxes and Customs issued a Notifications No. 78/2020 – Central Tax & 06/2020 – Integrated Tax dated October 15, 2020, to notify the number of HSN digits required on tax invoice.

With effect from April 01, 2021, HSN required to be printed on invoice would be as below:

S. No.	Aggregate Turnover in  preceding F. Y.	No. of digits for HSN Code
1	Up to rupees five crores	4
2	more than rupees five crores	6

However, a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code on a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.

SOURCE : CBIC NOTIFICATIONS

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