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Govt. mandates HSN Code for all class of taxpayers w.e.f April 1, 2021

October 16, 2020
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The requirement to furnish HSN code in tax invoice has been revised w.e.f. 1-4-2021. The small taxpayers having aggregate turnover in the preceding FY upto Rs. 5 crore shall furnish 4 digit HSN code and in case of large taxpayers having turnover of more than Rs. 5 crore, 6 digit HSN code shall be required to be furnished. On supplies made to unregistered persons, small taxpayers may not require to mention HSN code on invoice issued by it.
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