Every registered person with turnover more than 1.5 crores must mention the HSN Codes in each and every invoice.
However, the numbers of digits to be mentioned in the Invoice depends on the annual turnover in the preceding financial year.
| Turnover in previous FY | No. of digits |
| Upto Rs. 1.50 Cr | NIL |
| More than Rs. 1.50 Cr. & upto Rs. 5 Cr | 2 digits |
| More than Rs. 5 Cr | 4 digits |
This is effective from 1st July, i.e., all invoices from 1st July must be GST compliant and have details of HSN codes.
The same notifications have also been made under IGST (notification 5).
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