In the said notification, with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely, - ?Table Serial Number (1) Aggregate Turnover in the preceding Financial Year (2) Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (3)

1. Up to rupees five crores: 4

2. more than rupees five crores: 6 

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