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Notification No. 12/2017 – Central Tax: Seeks to notify the number of HSN digits required on tax invoice

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Important Keyword: F. No.349/72/2017-GST, Notification No. 12/2017 – Central Tax, Rule 46 CGST Rule 2017.

[F. No.349/72/2017-GST]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 12/2017 – Central Tax

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka

G.S.R… (E).— In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs, on the recommendations of the Council, hereby notifies that a registered person having annual turnover in the preceding financial year as specified in column (2) of the Table below shall mention the digits of Harmonized System of Nomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by him under the said rules.

Table

Serial NumberAnnual Turnover in the preceding Financial YearNumber of Digits of HSN Code
(1)(2)(3)
1.Up to rupees one crore fifty lakhsNil
2.more than rupees one crore fifty lakhs and up to rupees five crores2
3.more than rupees five crores4

2. This notification shall come into force from the 1st day of July, 2017.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

Read More: Notification No. 14/2017 – Central Tax: Assigning jurisdiction and power to officers of various directorates

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Download Pdf: https://taxinformation.cbic.gov.in/

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