Ankita Khetan | Jun 28, 2017 |
CGST Notification No. 12/2017-Central Tax dated 28.06.17
Seeks to notify the number of HSN digits required on tax invoice
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 12/2017 Central Tax
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 ServicesTax Rules, 2017, the Central Board of Excise and Customs, on the recommendations of theCouncil, hereby notifies that a registered person having annual turnover in the precedingfinancial year as specified in column (2) of the Table below shall mention the digits ofHarmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry incolumn (3) of the said Table, in a tax invoice issued by him under the said rules.
Table
Serial Number | Annual Turnover in the preceding Financial Year | Number of Digits of HSN |
(1) | (2) | (3) |
1. | Upto rupees one crore fifty lakhs | Nil |
2. | more than rupees one crore fifty lakhs andupto rupees five crores | 2 |
3. | more than rupees five crores | 4 |
2. This notification shall come into force from the 1st day of July, 2017.
[F. No.349/72/2017-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
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