The Goods and Services Tax Network ( GSTN ) issued an Advisory dated March 22, 2023 on HSN Code Reporting in e-Invoice on IRPs Portal in GST. As per the Notification no. 78/2020 – Central Tax dated October 15, 2020 it is now mandatory for taxpayers to report a minimum of six-digit valid HSN code for their outward supplies having AATO of more than 5 crores in any previous financial year.
Source Taxscan
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