HSN to be mentioned on Tax invoices from 1st April 2021

As per the notification No. 78/2020 C.T. various GST registered persons have to mention HSN of the products/services in the Tax invoices issued by him, as below:

Sl. No.	Registered Person with Aggregate Turnover in the preceding Financial Year:	Number of Digits of HSN Code – For any supply other than B2Cs	Number of Digits of HSN Code – For B2Cs supply
1.	Up to Rs.5 crores	4	Optional
2	More than Rs.5 crores	6	6

It is highlighted that even in respect of the services, mentioning of the 6 digit HSN is mandatory.

The above changes are effective from 01 April 2021.

 

Please click here to access the Notification No.-78-2020-C.T.