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.