By Notification No. 78/2020 – Central Tax Dated: 15th October, 2020 WEF 1.4.2021 registered person whose:
Annual TO is < 5 Cr shall write 4 digist HSN code on invoices
Annual TO is > 5 Cr shall write 6 digist HSN code on invoices
Annual TO is < 5 Cr need not write t HSN code on invoices for supply to unregistered persons.
