GST Notification 90/2020-Central Tax ,dt. 1-12-2020
GST Invoice shall include 8 digit HSN Code for products specified as per Notification 90/2020
Earlier, for taxpayers having turnover above 5 Cr., 8 digit HSN code was mandatory to be included in GST Invoice. But with Notification 90/2020 8 digit HSN has to included in tax invoice for specified products irrespective of the turnover
Notification 90/2020 amends Notfication 12/2017 and correspondingly Notification 78/2020