The Goods and Services Tax Network (GSTN) on January 09, 2025, issued the notification regarding the Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A.
The following has been stated namely: -
• The Phase-III regarding Table 12 of GSTR-1 & 1A is being implemented, from return period January 2025.
• The following is being implemented in this phase: -
o The manual entry of HSN has been replaced by choosing correct HSN from given Drop down.
o Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately.
o Validation regarding values of the supplies and tax amounts involved in the same, have also been introduced for both the tabs of Table-12. In the 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.
Further information is provided here.
