Date: 22 Apr 2025
HSN Code Changes in GSTR-1 Table-12 from April 2025
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.
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.
- Objectives
- To standardize data reporting
- To minimize errors and mismatches
- To improve data quality and compliance in GST filings
GSTN Advisory on Reporting Values in Table 3.2 of GSTR-3B
Effective April 2025, the Goods and Services Tax Network (GSTN) has introduced changes to the reporting of inter-state supplies in Table 3.2 of GSTR-3B. This table pertains to supplies made to:
- Unregistered persons
- Composition taxpayers
- UIN holders
- Non-Editable Table
- Table 3.2 will become non-editable from April 2025 onwards.
- The values will be auto populated from:
- GSTR-1
- GSTR-1A
- Invoice Furnishing Facility (IFF)
2.Amendments & Corrections
- Any corrections to the auto-populated values cannot be made directly in GSTR-3B.
- Amendments must be carried out through:
- GSTR-1A, or
- GSTR-1/IFF in subsequent tax periods.
- Taxpayer Advisory
Taxpayers are strongly advised to:
- Ensure accurate and timely reporting of inter-state supplies in GSTR-1, GSTR-1A, or IFF.
- Review entries carefully to avoid mismatches and ensure GST compliance.
