The 1st Proviso to Rule 46 of CGST Rules 2017 has been amended, vide Notification No.79/2020-CT dated 15-10-2020, for declaration of HSN code in invoice. Under this amended Proviso, Notification No. 78/2020 – Central Tax, dated 15.10.2020 has been issued to make HSN code mandatory up to 4 digits in the B2B invoices with effect from 01.04.2021 issued by taxpayers whose aggregate turnover in the preceding financial year is upto Rs. 5 crores. For the taxpayers whose turnover in the preceding financial year is more than Rs. 5 crores, HSN code is mandatory up to 6 digits in invoices with effect from 01.04.2021.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes And Customs)
New Delhi,
Notification No. 78/2020 – Central Tax
Dated: 15th October, 2020
G.S.R. 638(E).— In exercise of the powers conferred by the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2017 – Central 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. 660(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 | Aggregate Turnover in the preceding Financial Year | Number of Digits of Harmonised System of Nomenclature Code (HSN Code) |
| (1) | (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 12/2017 – Central 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. 660(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 |
Turnover below 1.5 crore persons can mention hsn code without Quatity of Goods
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