Notification No. 78/2020
Date: October 15, 2020
Subject: Amendment to prescribe number of HSN digits on tax invoices
Description:
Substitutes the table prescribing HSN code digits based on turnover. Mandates 4-digit HSN for turnover up to ₹5 crore and 6-digit HSN for turnover exceeding ₹5 crore. Relaxes requirement for B2C supplies by small taxpayers.
Effective Date: 01.04.2021
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