GSTN Implements Phase Wise Amendments in Table-12 of GSTR-1 or GSTR-1A

The Goods and Services Tax Network (GSTN) issued an essential advisory regarding phase-wise amendments made in Table-12 of GSTR-1 and GSTR-1A on April 11th, 2025, which deals with the reporting of HSN (Harmonized System of Nomenclature) summary of outward supplies. These changes are being launched slowly, and various advisories related to each phase have been published on the GST portal for taxpayers’ reference.

The GSTN will introduce Phase-III of the amendments to Table-12, starting from the April 2025 tax period. Under this phase, Table-12 will be will be divided into two separate sections, one for B2B (Business-to-Business) transactions and another for B2C (Business-to-Consumer) transactions. This means taxpayers must report the HSN-wise summary of these supplies in their respective tables.

Along with this, manual entry of HSN codes will no longer be permitted. Taxpayers will need to choose the correct HSN code from a drop-down menu provided in the system, ensuring perfection and regularity in reporting.

For more details related to the amendments introduced, individuals are advised to refer to the advisory issued on January 22, 2025, which is available on the GST portal. A detailed PDF is also given below.