GSTR-1 changes for Implementation of mandatory mentioning of HSN codes

GSTN has implemented Phase III of reporting of HSN code in Table 12 of Form GSTR-1 and 1A.

In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Further, validation regarding values of the supplies and tax amounts involved in the same, have also been introduced for both the tabs of Table-12.

However in initial period these validations have been kept in warning mode only, which means failing the validation will not be a blocker for filling of GSTR-1& 1A.

Refer Complete Advisory