Notification no. 78.2020-CT, dated 15th Oct, 2020 is an amendment to Notification no. 12/2017-CT, dated 28th June, 2017 (Which specifies the number of HSN codes to be specified on invoice by the supplier). The amendment prescribes the mentioning of HSN Codes by the following class of suppliers:
| S.no. | Aggregate Turnover in the preceding financial year | No. of HSN Codes |
| 1 | Up to five crores | 4 |
| 2 | More than five crores | 6 |
As a benefit to Small scale suppliers (having aggregate turnover upto 5 cores in the preceding financial year), making supplies to non registered buyers, it has been notified that they need not mention HSN codes in the Tax invoice.
Download Notification from here. 
