we forget the implementation of 6 digit HSN code from 01/04/21. now it's redified from 01/05/21. the department is it take any action? buyer can avail the ITC?
In term Notification 78/2020 CT, it's already being effective from 1/4/2021 , so you are required to mention 6 digit HSN code subject to conditions prescribed in Rule 46.
As such there is no problem on Invoices already being issued , because the problem is to be arises when your goods being hold for inspection during the transit.
No the purchaser will not find any problem in taking ITC unless untill it is reflected in his GSTR 2B