Effective April 2025: Updates in GSTR-1’s Table-12

The Goods and Services Tax Network (GSTN) has been progressively enhancing the compliance framework to improve accuracy, standardization, and reporting under GST returns. A significant part of this endeavor is the systematic revision of Table-12 in GSTR-1 and GSTR-1A, which deals with HSN (Harmonized System of Nomenclature) code-wise summary of outward supplies.

GSTN has implemented the changes in a phased manner and has regularly issued advisories on each phase through the GST Portal. As per the latest update, Phase-III of this initiative will be rolled out from the April 2025 tax period onward.

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Key Changes in Table-12 under Phase-III

Effective from the April 2025 tax period, the following two major changes will be enforced in Table-12 of GSTR-1 and GSTR-1A:

1. Bifurcation of Table-12 into B2B and B2C Sections

• The original Table-12, which required taxpayers to furnish HSN-wise summaries of outward supplies, will now be divided into two distinct parts:
  • B2B (Business-to-Business) Supplies
  • B2C (Business-to-Consumer) Supplies
• This bifurcation aims to provide clear segregation of transaction types and better analytics for tax authorities and businesses.
• Taxpayers will now be required to report HSN-wise summary of B2B and B2C supplies separately, in their respective tables within the return.

2. Restriction on Manual Entry of HSN Codes

• Another major change is the discontinuation of manual input of HSN codes in Table-12.
• Instead, taxpayers will have to select the appropriate HSN codes from a drop-down menu provided on the GST portal interface.
• This change will:
  • Minimize errors arising from incorrect or invalid HSN entries
  • Ensure standardization of reported HSN codes
  • Streamline the return filing process through system-aided data entry

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Reference to Earlier Advisory