TMI BlogClarification on reporting 4-digit/6-digit HSNsX X X X Extracts X X X X X X X X Extracts X X X X ..... Clarification on reporting 4-digit/6-digit HSNs - Goods and Services Tax - GST Dated:- 13-4-2021 - News - GST helpdesk is in receipt of some tickets at helpdesk wherein it was reported that certain 6-digit HSN codes are not available in HSN Master/ not accepted on e-invoice/e-Way bill portals. Background : Notification No. 12/2017-Central Tax dated June 28, 2017, as amended vide Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 78/2020 Central Tax, dated October 15, 2020, mandates taxpayers to declare specified digits, as follows, of Harmonised System of Nomenclature (HSN) / Service Accounting Code (SAC) Code on raising of tax invoices, w.e.f. April 1, 2021. S. No. Aggregate Turnover in the preceding Financial Year Number of Digits of HSN Code ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Upto INR 5 crores 4 2. More than INR 5 crores 6 It may be noted that specific 6-digit HSNs, as available in the HSN/Customs Tariff (with corresponding description of goods) are allowed in the system. It also follows that the declaration of HSN at 4/6 Digits has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of valid HSN codes only. However, there are instances that some taxpayers are trying to report truncated first 6-digits out of an otherwise valid 8-digit HSN; which are actually not available in Tariff at 6-digit level and with no corresponding description of goods; these are invalid and hence not being allowed in the System. Taxpayers may, therefore note that based on the harmonious i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterpretation of the Notifications, as referred above, read with Customs Tariff Act, 1975, as made applicable to GST; the number of digits of HSN, as specified vide Notifications No. 12/2017 78/2020 (Central Tax) , are the minimum number of digits of HSN to be mentioned on the invoice. Example: Where HSN 6 digits are specified to be reported in invoice, valid HSN codes as available i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n tariff, at both 6-digits and 8-digits can be mentioned. Similarly, where HSN at 4-digits are specified, valid HSN codes as available in tariff, at 4-digit, 6-digit and 8-digit can be mentioned. However, the 4/6 Digit HSN Codes, which are not available in the tariff; along with specific description, Unit and GST Rate; are not allowed to be mentioned. Further, if the HSN of any Goods/Service is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otherwise valid but not accepted on GST Portal / e-invoice Portal / e-way Bill portal, please raise a ticket on GST Self-Service Portal: https://selfservice.gstsystem.in/ Report Issue Type HSN in Type of Issue/Concern search box Select relevant sub-category, e.g. e-Invoice IRP HSN Code related Thanking You, Team GSTN - News - Press release - PIB Tax Management I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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