CA Student
15932 Points
Posted on 28 July 2017
1. For turnover* <=1.5 crore: Not required/Optional
2. For turnover* >1.5 crore and = 5 crore: First 2 digits
3. For turnover* > 5 crore: First 4 digits
* registered person annual turnover in the preceding F.Y.
[NN. 12/2017 – Central Tax, dt. 28.06.2017]