Nos. of HSN digits required on tax invoice [1st Proviso to Rule 46 of CGST Rule]

Nos. of HSN digits required on tax invoice [1st Proviso to Rule 46 of CGST Rule]

Notifications that requires to mention No. of digits of HSN code on tax invoice [under 1st Proviso to Rule 46 of CGSTR]

SN

Type of Supply

Notifications/ Circular

1.

For CGST

N No. 12/2017-Central Tax dt. 28-06-2017

2.

For IGST

N No. 05/2017-Integrated Tax dt. 28-06-2017

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