Seeks to notify the number of HSN digits required on tax invoice. - 78/2020-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 23rd October 2020 NOTIFICATION Notification No. 78/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1020 / C.R.-97B / Taxation-1. - In exercise of the powers conferred by the first proviso to rule 46 of the Maharashtra Goods and Services Tax Rules, 2017, the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendment in the Government notification of the Finance Department, No. MGST-1017/C.R.103(19)/Taxation-1., dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No.182, dated the 29th June, 2017, namely: - In the said notification, with effect from the 1st day of April, 2021, for the Table, the following shall be substituted, namely, - Table Serial Number Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (1) (2) (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. . By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note: The principal Notification No. MGST-1017/C.R.103(19)/Taxation-1., dated the 29th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No.182, dated the 29th June, 2017.