GSTN | HSN Code Reporting in e-Invoice on IRPs Portal



Quick Summary
The GST Network (GSTN) has announced that taxpayers with an Aggregate Annual Turnover (AATO) exceeding £5 crores in any previous financial year must now report a minimum six-digit HSN code for their outward supplies on e-invoices. This requirement, mandated by notification no. 78/2020, is already active in the GST system and is being implemented on the Invoice Registration Portal (IRP). Taxpayers are advised to use an eight-digit HSN code if a valid six-digit one is unavailable, rather than creating artificial codes. GSTN assures that sufficient time will be given for system adjustments, with the exact implementation date to be announced soon.

Dear Taxpayers,

1. We would like to bring to your attention notification no. 78/2020 – Central Tax dated 15th October 2020. As per the above-said notification, it is now mandatory for taxpayers to report a minimum of six-digit valid HSN code for their outward supplies having AATO of more than 5 crores in any previous financial year.

2. We would like to inform you that this requirement has already been implemented in the GST system, and we are now in the process of implementing the same at IRPs portal in collaboration with our IRP partners including NIC. It is further suggested that in case wherever valid six digit HSN code is not available, a corresponding valid eight digit HSN code be reported instead of artificially creating six digit HSN code.

e-Invoice: Mandatory 6-Digit HSN Code Reporting

3. We understand that this requirement may require changes to your systems as well. We would like to assure you that we intend to provide sufficient time for taxpayers and IRP partners to make the necessary changes to comply with this requirement.

4.We will communicate the exact date of implementation to you shortly.

Thanking You,
Team GSTN

FAQ :

Taxpayers with an Aggregate Annual Turnover (AATO) of more than £5 crores in any previous financial year must now report a minimum of six-digit valid HSN code for their outward supplies on e-invoices.

This requirement is mandated by notification no. 78/2020 – Central Tax, dated 15th October 2020.

Yes, the requirement has already been implemented in the GST system and is being implemented on the Invoice Registration Portal (IRP).

If a valid six-digit HSN code is not available, taxpayers are suggested to report a corresponding valid eight-digit HSN code instead of artificially creating a six-digit code.

GSTN understands that system changes may be required and assures taxpayers that sufficient time will be provided to make the necessary adjustments.

GSTN will communicate the exact date of implementation shortly.




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