SECTION 31 [TAX INVOICE ] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 46 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017
NOTIFIED LIMIT OF ANNUAL TURNOVER AND MENTIONING OF THE NUMBER OF DIGITS OF HSN CODE
NOTIFICATION NO.FTX.56/2017/32, DATED 29-6-2017
In pursuance of the first proviso to rule 46 of the of the Assam Goods and Services Tax Rules, 2017, the Governor of Assam, on the recommendations of the Council, hereby notifies that the registered person having annual turnover 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 them under the said rules.
TABLE
| Serial Number | Annual Turnover in the preceding Financial Year | Number of Digits of HSN Code |
| (1) | (2) | (3) |
| 1. | upto rupees one crore fifty lakhs | Nil |
| 2. | more than rupees one crore fifty lakhs and upto rupees five crores | 2 |
| 3. | More than rupees five crores | 4 |
This notification shall come into force from the 1st day of July, 2017.