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. 12/2017 - Central Tax dated 28-06-2017 [1st Proviso to Rule 46 of CGST Rule]
https://gstgyaan.com/notification-no-12-2017-central-tax-dated-28-06-2017-1st-proviso-to-rule-46-of-cgst-rule
Notification No. 12/2017-Central Tax dt. 28-06-2017 wef 01-07-2017
In pursuance of the first proviso to rule 46 of CGSTR, 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.]
8 Digits HSN required for following Supplies [2][Provided further that for class of supply as specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules
.] |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2. This notification shall come into force from the 1st day of July, 2017. |
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263