From December 15, 2023, taxpayers with an Aggregate Annual Turnover (AATO) of Rs.5 crore or more must include at least 6 digits of the HSN code in their e-invoices. E-invoicing under GST is a system for authenticating B2B invoices electronically. The HSN code, a 6-digit universal code for categorizing goods, is mandatory in e-invoices for invoices with a value greater than Rs. 5 crore, while a 4-digit HSN code is required for B2B invoices with a turnover of less than or equal to Rs. 5 crore.
Source Studycafe
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