Reporting of HSN codes and Documents in GSTR-1/1A
GST Advisory has been issued on Reporting of HSN codes and Documents in GSTR-1/1A -Phase 3 Implementation effective from May-2025. As per Notification No 78/2020- CT dated 15-10-2020, it is mandatory for registered person to report minimum 4 or 6 digits HSN codes in Table 12 of GSTR-1 based on the Aggregate Turnover in the preceding financial year.
This requirement is being implemented on the GST portal in a phased manner:
- Phases 1 and 2 have already been implemented.
- Phase 3 will now be effective from the May 2025 return period.
Main Features of Phase-3
1.Dropdown Selection for HSN codes: Mannual entry of HSN will be disabled. Taxpayer will need to select the correct HSN codes from dropdown list.
2. Separate table for B2B and B2C supplies:
- Table 12 has now been split into two distinct tabs: B2B and B2C.
- System checks have been introduced to validate the values and tax amounts reported under each HSN Code. Initially, these validations will be in warning mode only, meaning they will not stop the return filing even if the values do not match, but they will notify the user.
3. Table 13 – Document List Mandatory: From May 2025, Table 13 of GSTR-1/1A, which captures a summary of documents issued, will be mandatory to fill for all taxpayers.
