Notification 06/2020–Integrated Tax dated 15.10.2020- This notification mandates a registered person to mention the HSN Code for the all products sold the HSN Digits to be mentioned are as under. The only exemption is given to the registered persons having turnover less than 5 Crores is that they need not mention the HSN code in the Tax Invoice in respect of supplies made to unregistered persons.

S.No. Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code)
1 Up to rupees five crores 4
2 more than rupees five crores 6

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes And Customs)
New Delhi,

Notification 06/2020–Integrated Tax

Dated: 15th October, 2020

G.S.R. 640(E).— In exercise of the powers conferred by the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, read with notification No. 4/2017-Integrated Tax, dated the 28th June, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.5/2017 – Integrated Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 697(E), dated the 28th June, 2017, namely:–

In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely, –

“TABLE 

Serial Number

(1)

Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code)
(2) (3)
1. Up to rupees five crores 4
2. more than rupees five crores 6

 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.”.

[F. No. CBEC-20/06/09/2019-GST]

PRAMOD KUMAR, Director

Note: The principal notification number 5/2017 – Integrated Tax, dated the 28th June, 2017, published in the Gazette of  India,  Extraordinary,  Part  II,  Section  3,  Sub-section  (i)   vide  number  G.S.R.   697(E),  dated  the    28th June, 2017.

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Also Read other notifications issued by CBIC on 15th October 2020.

Title Notification No. Date
GST Audit relaxation to SMEs to continue in FY 2019-20 Notification No. 79/2020-Central Tax/G.S.R. 639(E) 15/10/2020
HSN Code Mandatory irrespective of Turnover from 01.04.2021 Notification No. 78/2020-Central Tax/G.S.R. 638(E) 15/10/2020
Optional annual GST return filing benefit extended to FY 2019-20 Notification No. 77/2020-Central Tax/G.S.R. 637(E) 15/10/2020
CBIC notifies GSTR-3B due date for October 2020 to March 2021 Notification No. 76/2020-Central Tax/G.S.R. 636(E) 15/10/2020
CBIC notifies GSTR-1 due date for dealers with T.O. exceeding ₹ 1.5 Cr Notification No. 75/2020-Central Tax/G.S.R. 635(E) 15/10/2020
CBIC notifies GSTR-1 due date for dealers with T.O. < Rs. 1.5 Cr Notification No. 74/2020-Central Tax/G.S.R. 634(E) 15/10/2020
HSN Code on GST Tax Invoice Mandatory wef 01st April 2021 Notification 06/2020–Integrated Tax/G.S.R. 640(E). 15/10/2020

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