GSTN Issues Important Advisory on GSTR-1/1A HSN Reporting Requirements
GSTN has made it mandatory to fill Table 13 of GSTR-1/1A, which pertains to document details issued during the period. From May 2025 onwards, returns cannot be filed if Table 13 is left blank and other supply tables are populated
The Goods and Services Tax Network ( GSTN ) has released an important update regarding changes to HSN code reporting in Table 12 of GSTR-1/1A, effective from the May 2025 return period. The advisory marks the commencement of Phase 3 of the HSN reporting framework, aimed at enhancing accuracy, automation, and compliance consistency in the filing process. As per the update, in phase 2,...
The Goods and Services Tax Network ( GSTN ) has released an important update regarding changes to HSN code reporting in Table 12 of GSTR-1/1A, effective from the May 2025 return period. The advisory marks the commencement of Phase 3 of the HSN reporting framework, aimed at enhancing accuracy, automation, and compliance consistency in the filing process.
As per the update, in phase 2, taxpayers with an aggregate annual turnover (AATO) up to ₹5 crore are now mandatorily required to report 4-digit HSN codes for goods and services. Meanwhile, those with AATO above ₹5 crore must report 6-digit HSN codes.
Complete Referencer of GSTR-1, GSTR-1A, GSTR-3B, GSTR-9 & GSTR-9C, Click Here
In Phase 3, manual entry of HSN codes will no longer be allowed. Instead, taxpayers must select the appropriate HSN from a system-generated dropdown, with the system auto-filling the "Description as per HSN Code" field based on the selection.
Additionally, value validations have been introduced. The system will now compare the HSN-wise summary in Table 12 with the values reported in various supply-related tables across the GSTR-1, such as Tables 4A, 5A, 6A, 7, 8, 9, 10, and 15. However, these validations are currently kept in "warning mode", meaning taxpayers will receive alerts in case of mismatch but will still be able to file the return.
GST READY RECKONER: Complete Topic wise Circulars, Instructions & Guidelines Click here
Apart from above, the following additional enhancement have been made in Table-12 of GSTR- 1/1A:
- Table 12 of GSTR-1/1A is now bifurcated into two tabs, namely, “B2B Supplies” & “B2C Supplies”. Taxpayers need to enter HSN summary details of B2B Supplies and B2C Supplies separately under the respective tab.
- A new button has been introduced in Table 12, “Download HSN Codes List”. Upon clicking of this button, taxpayer would be able to download an excel file with the updated list of HSN & SAC codes for goods and services along with their description.
- The button for “Product Name as in My Master” has now been made searchable. Taxpayer can search the description provided by them in My HSN Master and upon selection of the same, the HSN code, Description as per HSN Code, UQC & Quantity shall be auto-populated. This is an optional functionality.
Regarding the phase 4, the same will be updated soon.
Furthermore, GSTN has made it mandatory to fill Table 13 of GSTR-1/1A, which pertains to document details issued during the period. From May 2025 onwards, returns cannot be filed if Table 13 is left blank and other supply tables are populated.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
