G.S.R. (E): Amendment to Integrated Tax Notification
Legal Authority:
Amendment under the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017.
Reference to Notification:
Amendment based on notification No. 4/2017-Integrated Tax, dated June 28, 2017.
Notification Details:
Amendment to Notification No. 5/2017 - Integrated Tax, dated June 28, 2017.
Effective Date:
Changes effective from April 1, 2021.
Alterations in the Table:
Revised table specifying the aggregate turnover and HSN code digits for tax invoices.
Exception for Small Businesses:
Small businesses with turnover up to five crores exempted from mentioning HSN code digits on invoices for supplies to unregistered persons.
Issuing Authority:
Notification signed by Pramod Kumar, Director to the Government of India.