PART II EXTRAORDINARY

CHIEF COMMISSIONER OF STATE TAX

ANDHRA PRADESH, EDUPUGALLU, VIJAYAWADA.

CCST Ref. No.CCW/GST/74/2015.

Date: 04/11/2020.

THE

ANDHRA PRADESH GOODS

AND SERVICES

TAX

ACT, 2017 -

NOTIFICATION OF THE NUMBER OF HSN DIGITS REQUIRED TO BE

MENTIONED ON TAX INVOICE.

Ref : 1.

CCT’s Ref.No.CCW/GST/74/2015-A-1, Published in the Andhra Pradesh

Gazette No. 36, Part II Extraordinary, Dated: 30.6.2017.

2.

From the GOI, Ministry of Finance, Department of Revenue, CBIC,

Notification No. 78/2020-Central Tax, Dated: 15-10-2020.

***

ORDER:-

In exercise of the powers conferred by the first proviso to rule 46 of the Andhra

Pradesh Goods and Services Tax Rules, 2017, the Chief Commissioner, on the

recommendations of the Goods and Services Tax Council, hereby makes the following

amendment in the notification of the Chief Commissioner of State Tax, No CCT’s

Ref.No.CCW/GST/74/2015-A-1, published in the Andhra Pradesh Gazette No. 36,

Part II Extraordinary, Dated: 30.6.2017, namely:-

[ 1 ]

Registered No. HSE-49/2016

No.133

AMARAVATI, MONDAY, DECEMBER 14, 2020

G.539

NOTIFICATIONS BY HEADS OF DEPARTMENTS, Etc.

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AMENDMENT

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

Aggregate Turnover in the

Number of Digits of

Number

preceding Financial Year

Harmonised System of

Nomenclature Code (HSN Code)

(1)

(2)

(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.”.

PEEYUSH KUMAR,

Commissioner.

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2

ANDHRA PRADESH GAZETTE EXTRAORDINARY

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