Harmonised System of Nomenclature (HSN) code mandatory for filling e-invoice and e-waybill

As per the Goods and Services Tax (GST) law, which went into effect on April 1, 2021, tax payers were required to declare their Harmonised System of Nomenclature (HSN) codes for Goods and Services, with certain exceptions.

According to the recent advisory issued on e-waybill and e-invoicing portal, effective October 1, 2023, a minimum of 6/8 digit HSN code is mandatory for filling e-invoice and e-waybill for sellers with annual turnover above INR 5 Cr.

Note: A 4-digit HSN code is required for sellers with an annual turnover of below INR 5 Cr.

For more information, go to HSN code: frequently asked questions.