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GST Notification 12/2017 | How Many HSN Digits on Invoice from 01st April 2021?

GST

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 YearHSN Digits
If the turnover was up to rupees one crore fifty lakhsNil
If the turnover was more than rupees one crore fifty lakhs and up to rupees five crores2
Applicable, if the turnover was more than rupees five crores4

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 YearHSN Digits
For turnover up to rupees five crores4
For turnover more than rupees five crores6

You may download the Notification No. 78/2020 from below link.

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5 thoughts on “GST Notification 12/2017 | How Many HSN Digits on Invoice from 01st April 2021?

  1. I AM COMPOSITION GST HOLDER. MY TERNOVER IS BELOW 1.5 CAROD CAN I HAVE PRINT HSN CODE
    ON TAX INVOICE.

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