• Notification Date: 06-09-2023
• Notification No: N/A

GST: E-Invoicing and e-Waybill HSN Code Requirement Changes will be effective from October 1, 2023

The Goods and Services Tax (GST) E-way bill system has recently released an update, reminding GST taxpayers to adhere to the incorporation of 6 Digit or 4 Digit HSN Codes, which will be made mandatory in a short while. It was stated that as per the Notification No. 78/2020 dated 15th Oct 2020, the taxpayers, having Aggregate Annual Turn Over (AATO) above Rs 5 Crore, shall use at least 6-digit HSN code in the e-Invoices and e-Waybills and other taxpayers shall use at least 4-digit HSN code in E-invoices and E-Way Bills. Most of the taxpayers are already following this, and others are requested to adapt to the change by the deadline. This will be made Mandatory from 1st October 2023 in e-Waybill and e- Invoice Systems. 

Furthermore, it is essential to highlight that this mandatory adjustment will come into effect from October 01, 2023, impacting both the e-Waybill and e-Invoice Systems. Taxpayers should make the necessary adjustments to their invoicing and way-billing processes to ensure seamless compliance with the updated regulations within this timeframe. These are the other major recent changes to the GST e-waybill and e-invoice Systems – 

1. Mandatory 2 Factor Authentication for Taxpayers with AATO above 100 Cr Extended till August 20, 2023, 

2. GST e-invoice System New Option: Sub Users can Access E-invoices Generated by Main Users and Perform View/Cancel/Generate EWB.