Notifications CBIC
HSN Code Mandatory Disclosure on Tax Invoices — Turnover-Based Digit Requirement
Notification No. 78/2020 — Central Tax
- Issued
- 2020-10-15
- Effective from
- 2021-04-01
- Act
- CGST Act 2017 r/w CGST Rules
What it says
Taxpayers with AATO ≤ ₹5 Crore
Must mention 4-digit HSN code on B2B supply invoices. For B2C supplies: no mandatory HSN disclosure on invoice (but must report in GSTR-1 for B2B).
Taxpayers with AATO > ₹5 Crore
Must mention 6-digit HSN code on ALL invoices (B2B and B2C). No exception for consumer invoices for large taxpayers.
Services — SAC codes
Services use SAC (Services Accounting Code) — a 6-digit code. Mandatory on invoices alongside goods HSN codes.
Affected forms and returns
- Tax invoices (Rule 46)
- GSTR-1 Table 12
Whether the HSN digit requirement was extended to 8-digit for any category of goods — as of Aug 2026, 6-digit is the maximum requirement for large taxpayers. Verify if any subsequent notification mandated 8-digit for specific commodity categories. Also confirm AATO threshold basis: preceding FY or self-declaration.
Primary source
Notification No. 78/2020 — Central Tax — issued by CBIC under CGST Act 2017 r/w CGST Rules
View official notification ↗