Sidebar
Nos. of HSN digits required on tax invoice [1st Proviso to Rule 46 of CGST Rule]
Notification No. 12/2017 - Central...
Notification No. 05/2017 - Integra...
Nos. of HSN digits required on tax...Notification No. 05/2017 - Integrated Tax dated 28-06-2017 [1st Proviso to Rule 46 of CGST Rule]
https://gstgyaan.com/notification-no-05-2017-integrated-tax-dated-28-06-2017-1st-proviso-to-rule-46-of-cgst-rule
Notification No. 05/2017 - Integrated Tax dated 28-06-2017 wef 01-07-2017
|
In pursuance of the first proviso to rule 46 of CGSTR, 2017, read with notification No. 04/2017-Integrated Tax, dated the 28th June 2017 |
||||||||||||
|
RPs who shall mention HSN code in Tax Invoice as follows CBEC notifies that RP having annual turnover in the preceding FY as specified in column (2) shall mention the digits of HSN Codes, as specified in column (3), in a tax invoice issued by him. [1][Table
HSN not mandatory for RPs having AT upto Rs. 5Cr on tax invoice to URP Provided that 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, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.] |
||||||||||||
|
2. This notification shall come into force from the 1st day of July, 2017. |
[1] Substituted wef 01-04-2021 by Notification No. 06/2020-Integrated Tax dt. 15-10-2020. Before substitution, it read as under
Table
|
Sl No |
Annual Turnover in the preceding FY |
No. of Digits of HSN code |
|
(1) |
(2) |
(3) |
|
1. |
Upto Rs.1.5 Cr |
Nil |
|
2. |
More than Rs.1.5 Cr and upto Rs.5 Cr |
2 |
|
3. |
More than Rs.5 Cr |
4 |
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263