The GST notification 12/2017 (Central Tax) was issued by the Central Board of Excise of Customs on 28.06.2017. The notification came into force from 01st July 2017. Thus, the notification makes the taxpayer compulsory to quote a minimum number of HSN digits on the tax invoice with respect to the turnover.
How many HSN digits to be mentioned on the GST Invoice?
The taxpayer needs to specify the HSN digit on the basis of turnover in the previous financial year. Therefore, as per the GST notification 12/2017 the following digits to be mentioned on the GST invoice w.e.f 01.07.2017.
| Turnover in Previous financial Year | HSN Digits |
| If the turnover was up to rupees one crore fifty lakhs | Nil |
| If the turnover was more than rupees one crore fifty lakhs and up to rupees five crores | 2 |
| Applicable, if the turnover was more than rupees five crores | 4 |
The above HSN digits are valid till 31st March 2021. You may download the notification below.
HSN Digits from 01st April 2021
The government has amended the GST notification 12/2017 on 15th October 2020. This has reference to CGST Notification No. 78/2020 –Central Tax. Therefore, the taxpayers need to quote 4 digit and 6 digits as per the below table from 01st April 2021.
| Turnover in Previous financial Year | HSN Digits |
| For turnover up to rupees five crores | 4 |
| For turnover more than rupees five crores | 6 |
You may download the Notification No. 78/2020 from below link.
HS code Wise Details for exporters and importers are mandatory?
Yes. All importers and exporters of goods or services will have to mandatory mention 8 digit level HSN code for goods and accounting codes for services irrespective of their turnover.
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These messages are very useful for accountants
I AM RUNNING A WINE STORES CAN I SHOW HSNCODE AND OUR IS NON GST GOODS
PLEASE CLARIFY THE SAME
YES, YOU CAN SHOW EVEN IF IT IS NOT COMPULSORY.
I AM COMPOSITION GST HOLDER. MY TERNOVER IS BELOW 1.5 CAROD CAN I HAVE PRINT HSN CODE
ON TAX INVOICE.
Hello Mr. Patil
yes, as per the notification no. 78/2020 –Central Tax dt. 15.10.2020, you have to specify 4 digits HSN from 01st April 2021.
You may read our article on HSN compulsory in GST.