- Taxpayer with aggregate turnover of more than INR 5 crores in the previous financial year - 6 digits HSN/ SAC Code on all the tax invoices/ debit notes/ credit notes issued for supplies of taxable goods and services.;
- Taxpayer with aggregate turnover of up to INR 5 crores in the previous financial year - 4 digits HSN/ SAC Code on all the tax invoices/ debit notes/ credit notes issued for supplies of taxable goods and services.
