Reporting of HSN Codes and Documents in GSTR-1 and 1A · Notification No. 78/2020
CBIC / GST advisory Notification No. 78/2020 · 01 May 2025
Official title
Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
Official record
Open source pageSummary
Check the official recordWhat changed
The GST Network implements Phase 3 for reporting HSN codes in Table 12 of GSTR-1 and GSTR-1A starting from the May 2025 return period. Taxpayers must also report documents in Table 13 of GSTR-1 and GSTR-1A from the same period. This requirement follows the mandatory reporting rules based on the Aggregate Annual Turnover of the preceding financial year.
What you must do
- Report HSN codes in Table 12 of GSTR-1 and 1A.
- Report documents in Table 13 of GSTR-1 and 1A.
Key dates
- Implementation of Phase 3 for HSN reporting and mandatory Table 13 reporting.
- Not dated
Who is affected
Document text
Vide Notification No. 78/2020 – Central Tax dated 15th October 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in table-12 of GSTR-1 on the basis of Aggregate Annual Turnover (AATO) in the preceding Financial Year. To facilitate the taxpayers, these changes are being implemented in a phase-wise manner on GST Portal wherein Phase 2 was implemented on GST Portal effective from 01st November 2022.
In continuation of the phase wise implementation, Phase-3 of reporting of HSN codes in Table 12 of GSTR-1 & 1A shall be implemented from May 2025 return period. Further , table 13 of GSTR-1/1A is also being made mandatory for the taxpayers from the said tax period. For 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
- 01 May 2025
- Document number
- Notification No. 78/2020
- Issuing division
- GSTN
- Coverage area
- indirect-tax