Mandatory to mention HSN/SAC w.e.f. 1 April 2021

Dear Readers,

The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 78/2020 - Central Tax to mandate 4/6 digits of HSN/SAC on supply of goods or services or both on the tax invoices w.e.f. 1 April 2021.

S. No.Aggregate Turnover in the preceding Financial YearNumber of Digits of HSN Code
1.Upto INR 5 crores4
2.More than INR 5 crores6
Further a proviso was inserted in the notification to provide that registered person having turnover upto Rs. 5 crores may not mention 4 digits HSN code in a tax invoice issued by him in respect of supplies made to unregistered persons i.e. B2C.


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