Central Tax Notifications

CGST Notification 78/2020

Title Seeks to notify the number of HSN digits required on tax invoice.
Number 78/2020
Date 15-10-2020
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In exercise of the powers conferred by the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2017 Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 660(E), dated the 28th June, 2017, namely:

In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely, –

Serial Number


Aggregate Turnover in the preceding Financial Year


Number of Digits of Harmonised System of Nomenclature Code (HSN Code)


1.Up to rupees five crores4
2.more than rupees five crores6

Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.”