GSTN Announces Phase-III Changes to Table-12 of GSTR-1 and 1A with HSN Dropdown, Effective April 2025 [Read Order]

The Goods and Services Tax Network (GSTN) has announced the implementation of Phase-III changes to Table-12 of GSTR-1 and GSTR-1A, effective from the April 2025 tax period. This update is part of GSTN’s ongoing efforts to streamline and improve the accuracy of Goods and Services Tax (GST) return filings.

According to the advisory issued on April 11, 2025, and previous communications available on the GST Portal, this phase of changes brings two key updates for taxpayers:

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1. Split Reporting for B2B and B2C Transactions: Table 12 will now be divided into two separate sections — one for Business-to-Business (B2B) and another for Business-to-Consumer (B2C) supplies. Taxpayers are required to report the summary of supplies HSN-wise (Harmonized System of Nomenclature) under the appropriate section.

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• No Manual HSN Entry: Manual entry of HSN codes will no longer be permitted to reduce errors and ensure uniformity. Instead, taxpayers will need to select the correct HSN from a drop-down list provided within the GSTR-1 or GSTR-1A forms.

These changes are intended to improve the consistency of HSN data across the GST ecosystem, which plays a critical role in tax reporting, audits, and analytics.

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Taxpayers and GST practitioners are encouraged to refer to the detailed advisory dated January 22, 2025, for full guidance on the new format and filing requirements. The advisory can be accessed directly on the GST Portal here

GSTN has advised all registered taxpayers to familiarize themselves with the revised Table-12 structure ahead of their April 2025 return filing to avoid errors and delays.

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