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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 78/2020 – Central Tax

New Delhi, the 15
th
October, 2020

G.S.R.....(E).—In exercise of the powers conferred by the first proviso to rule 46 of the
Central Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and
Customs, on the recommendations of the Council, hereby makes the following amendment in
the notification of the Government of India in the Ministry of Finance (Department of
Revenue), No.12/2017 – Central Tax, dated the 28
th
June, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 660(E), dated the
28
th
June, 2017, namely:–
In the said notification, with effect from the 01
st
day of April, 2021, for the Table, the
following shall be substituted, namely, -
―Table
Serial Number
(1)
Aggregate Turnover in the
preceding Financial Year
(2)
Number of Digits of Harmonised
System of Nomenclature
Code (HSN Code)
(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.‖.

[F. No. CBEC-20/06/09/2019-GST]



(Pramod Kumar)
Director, Government of India

Note: The principal notification number 12/2017 – Central Tax, dated the 28
th
June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R.660(E), dated the 28
th
June, 2017.
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