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Upcoming changes in Table-12 format of GSTR-1 Return
1. Changes in format of GSTR-1 Return
2. Changes in number of digit of HSN Code to be reported.
Upcoming changes in Table-12 format of GSTR-1 Return
Changes in number of digit of HSN Code to be reported.
From 1st April 2021 onwards, it is mandatory to report minimum 4 digit or 6 digit of HSN Code in Table-12 of GSTR-1 on the basis of Aggregate Turnover on PAN* in the preceding Financial Year, as mentioned below :
| Upto Rs. 5 crore | More than Rs. 5 crore |
| Minimum 4 digit# reporting of HSN Code | Minimum 6 digit## reporting of HSN Code |
| Mandatory reporting of all B2B supplies & exports (includes supplies made to SEZ units & developers and Deemed Exports) | Mandatory reporting of all supplies, including exports (includes supplies made to SEZ units & developers and Deemed Exports) |
| Optional reporting### of HSN Code for all B2C supplies |
*Refer Notification No. 78 and 79/2020- Central Tax both dated 15th October. 2020
#Optional reporting at 6 or 8 digits permitted
##Optional reporting at 8 digits permitted
###Minimum 4 digit of HSN Code to be reported in case of optional reporting in such cases
For more details, visit the News & Update Section at gst.gov.in
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