The Goods and Services Tax Network (GSTN) has announced the implementation of Phase-III changes to Table-12 of GSTR-1 and GSTR-1A, effective from the tax period of April 2025. This change forms part of a phased rollout that has been communicated through several advisories, all accessible on the GST Portal. Under the new update, Table-12 will now be divided into two separate tables—one for Business-to-Business (B2B) transactions and another for Business-to-Consumer (B2C) transactions. Taxpayers are required to report the summary of their supplies based on Harmonized System of Nomenclature (HSN) codes in the respective tables. Additionally, manual entry of HSN codes will no longer be permitted. Instead, taxpayers must select the appropriate HSN code from a pre-defined dropdown list, aiming to standardize data reporting and reduce errors. GSTN advises all users to consult the detailed advisory issued on January 22, 2025, for complete guidance on the changes. The advisory can be found on the GST Portal and provides step-by-step instructions for compliant reporting. Also Read: GSTN Advisory on reporting values in Table 3.2 of GSTR-3B
Goods and Services Tax
Government of India, States and Union Territories
Advisory on Table-12 of GSTR-1 or GSTR-1A
Apr 11th, 2025
It to inform that GSTN has implemented phase wise changes in Table-12 of GSTR-1 or GSTR-1A. For the same various advisories have been issued time to time, which are available on GST Portal. GSTN is going to implement Phase-III of Table 12 of GSTR 1 & 1A from April, 2025 tax period onwards. Which implies:
(1). Table-12 has been bifurcated into two tables namely B2B and B2C, to report these summary of these supplies HSN wise separately in corresponding table.
(2). Manual entry of HSN will not be allowed. Taxpayer will be able to choose correct HSN from given Drop down.
For detailed advisory on the above issue, kindly refer to Advisory dated Jan 22nd, 2025 issued by GSTN, which is available on the GST Portal at https://taxguru.in/goods-and-service-tax/gst-hsn-code-reporting-updates-january-2025.html.
Thanking You,
Team GSTN
please send me updates.Thank you.