Advisory on HSN and GSTR-1 Filing
GST
Dated:- 27-8-2021
1.In accordance with Notification No. 78/2020 – Central Tax, dated October 15, 2020, taxpayers need to declare Harmonised System of Nomenclature (HSN) Code of Goods and Services supplied by them on raising of tax invoices, with effect from 1st April, 2021 on the below mentioned lines.
S.No
Aggregate Turnover in the preceding Financial Year
Number of Digits of HSN Code to be reported in GSTR-1
1
Upto ₹ 5 crores
4
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