Implementation of Mandatory HSN Code Reporting in GSTR-1 and GSTR-1A · 22 Jan 2025
CBIC / GST advisory · 22 Jan 2025
Official title
Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A
Official record
Open source pageSummary
Check the official recordWhat changed
The GSTN implements Phase-III for Table 12 of GSTR-1 and GSTR-1A. Taxpayers must select HSN codes from a drop-down menu instead of manual entry. The system divides Table 12 into B2B and B2C tabs for separate supply reporting. The system introduces validation for supply values and tax amounts in both tabs. These validations operate in warning mode during the initial period. Taxpayers can file GSTR-1 and GSTR-1A even if they fail these validations during this phase.
What you must do
- Select HSN codes from the provided drop-down menu in Table 12
- Report B2B and B2C supplies in separate tabs within Table 12
Who is affected
- Taxpayers filing GSTR-1 and GSTR-1A
Document text
After successful implementation of Phase-I & Phase-II now Phase-III regarding Table 12 of GSTR-1 & 1A will be implemented soon. In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Further, validation regarding values of the supplies and tax amounts involved in the same, have also been introduced for both the tabs of Table-12. However in initial period these validations have been kept in warning mode only, which means failing the validation will not be a blocker for filling of GSTR-1& 1A. To view the detailed advisory please click here
Thanking You,
Team GSTN
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 22 Jan 2025
- Issuing division
- GSTN
- Coverage area
- indirect-tax