Mandatory Reporting of HSN Codes in Table 12 : Now Effective from May 2025!

The Goods and Services Tax Network (GSTN) continues its phased improvements to streamline GST return filing. One of the key updates involves the implementation of Phase-III changes in Table 12 and the mandatory reporting in Table 13 of GSTR-1/1A.

Originally scheduled to be applicable from the April 2025 return period, the implementation has now been extended to May 2025, giving taxpayers additional time to adapt to the new compliance requirements. These changes aim to enhance reporting accuracy, minimize manual errors, and align with the evolving digital compliance landscape.

Advisory dated 01^st May 2025:

Reporting of HSN codes in Table 12 and list of documents in Table 13 of GSTR-1/1A

May 1st, 2025

Vide Notification No. 78/2020—Central Tax dated 15th October 2020, taxpayers must report a minimum of 4 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 taxpayers, these changes are being implemented in a phase-wise manner on the GST Portal, with Phase 2 implemented on the 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 the 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

Key Highlights:

1. Extension to May 2025:
The GSTN has extended the implementation timeline of Phase-III changes from April 2025 to May 2025, giving taxpayers more time to align their systems.

2. Mandatory HSN Code Disclosure in Table 12:

• Up to ₹5 crore AATO: Minimum 4-digit HSN
• Above ₹5 crore AATO: Minimum 6-digit HSN

3. Document Reporting in Table 13:
From May 2025 onwards, all taxpayers must report issued documents (invoices, credit/debit notes, etc.) in Table 13 of GSTR-1/1A.

4. Structural Updates Referenced in April Advisory:
As per the April 11, 2025 advisory, Table 12 has been bifurcated into B2B and B2C sections, requiring separate HSN-wise summaries. Additionally, manual entry of HSN codes is disallowed, and taxpayers must select codes from a dropdown.

5. Reference Advisory:
The detailed structural changes were first introduced in the Advisory dated January 22, 2025, which explains the dropdown system and bifurcation model for Table 12.

Conclusion

The GST return filing process continues to evolve to improve accuracy, transparency, and ease of compliance. While the Phase-III changes to Table 12 and mandatory filing of Table 13 were initially planned for April 2025, the GSTN has postponed the effective date to May 2025, allowing taxpayers a smoother transition.

Businesses are strongly advised to make use of this extra time to ensure internal processes, accounting software, and staff are ready for the changes. Regularly consulting GST advisories on the GST Portal will be essential for seamless compliance.

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