Amendment in Notification No. 5/2017 – Integrated Tax, dated the 28th June, 2017

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..... ers 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 28th 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), .....

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..... 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] .....

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