CBIC / GST notification · 15 Oct 2020
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] 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 c…
Official record
Open source page[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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 15^th^ 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 28^th^ 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 28^th^ 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 28^th^ June, 2017, namely:–
In the said notification, with effect from the 01^st^ 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 28^th^ 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 28^th^ June, 2017.
