Notification No 12/2017 Central Tax Dated 28th June, 2017

Notification No 12/2017 Central Tax  Dated 28th June, 2017 ( Given below)  Seeks to notify the number of HSN digits required on tax invoice under  CGST Act, 2017

Read Notification No 12/2017 Central Tax Dated 28th June, 2017

[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 Excise and Customs
Notification No. 12/2017 – Central Tax

New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka

G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Central Goods and Services
Tax Rules, 2017, the Central Board of Excise and Customs, on the recommendations of the
Council, hereby notifies that a registered person having annual turnover in the preceding
financial year as specified in column (2) of the Table below shall mention the digits of
Harmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry in
column (3) of the said Table, in a tax invoice issued by him under the said rules.

2. This notification shall come into force from the 1st day of July, 2017.

[F. No.349/72/2017-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Download PDF Notification No 12/2017 Central Tax Dated 28th June, 2017

Related Topic on GST