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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 06/2020 – Integrated Tax
New Delhi, the 15th October, 2020
G.S.R.....(E).—In exercise of the powers conferred by the first proviso to rule 46 of the
Central Goods and Services Tax Rules, 2017, read with notification No. 4/2017-Integrated
Tax, dated the 28th June, 2017, the Central Board of Indirect Taxes and Customs, on the
recommendations of the Council, hereby makes the following amendment in notification of
the Government of India in the Ministry of Finance (Department of Revenue), No.5/2017 –
Integrated 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. 697(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, -
Table
Serial Number
(1) |
Aggregate Turnover in the
preceding Financial Year
(2) |
Number of Digits of Harmonised
System of Nomenclature Code
(HSN Code)
(3) |
| 1. |
Up to rupees five crores |
4 |
| 2. |
more than rupees five crores |
6 |
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.".
[F. No. CBEC-20/06/09/2019-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal notification number 5/2017 – Integrated 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.697(E), dated the 28th June, 2017.
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