Important changes in GSTR-1

HSN Code Changes in GSTR-1 Table-12 from May.2025

The Goods and Services Tax Network (GSTN) has announced Phase-III changes to the GSTR-1 and GSTR-1A filing formats, which will be effective from the tax period of May 2025. These changes were initially scheduled to be implemented from April 2025 but will now come into effect from May 2025

1.Structural Changes

• Table-12 will now be split into two separate tables:
  • One for Business-to-Business (B2B) transactions
  • One for Business-to-Consumer (B2C) transactions

2.HSN Code Reporting Enhancements

• Taxpayers are required to report HSN-wise summary of supplies separately in each of the two tables.
• Manual entry of HSN codes will be discontinued.
• Instead, taxpayers must select the HSN code from a pre-defined dropdown list provided on the portal.

3. Objectives

• To standardize data reporting
• To minimize errors and mismatches
• To improve data quality and compliance in GST filings

Mandatory Filing of Table 13 – List of Documents Issued

Another important update is the mandatory reporting in Table 13 of GSTR-1/1A. This table requires taxpayers to furnish the details of documents issued during the tax period, including:

• Invoices for outward supply
• Invoices for inward supply from unregistered persons
• Debit notes
• Credit notes
• Receipt vouchers, refund vouchers, etc.

Until now, this table was not strictly enforced for all taxpayers. However, from May 2025 onwards, filing Table 13 becomes compulsory for all GST filers, ensuring a more robust audit trail and accurate tracking of document issuance.