The Goods and Services Tax Network (GSTN) on January 22, 2025, issued the notification regarding the Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A.
The following has been stated namely: -
• After successful implementation of Phase-I & Phase-II now Phase-III regarding Table 12 of GSTR-1 & 1A is being implemented, from return period February 2025.
• In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down.
• Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately.
• 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.
• Please refer to the detailed advisory.
