HSN Code and Document Reporting Now Mandatory in GSTR-1/1A from May 2025

Goods and Services Tax Network (GSTN) has introduced some changes for GST-registered taxpayers. As per the notification issued by GSTN, from May 2025, businesses are required to report 4 or 6-digit HSN codes in Table 12 of GSTR-1/1A depending on their Aggregate Annual Turnover (AATO) in the preceding financial year. In addition to this, reporting in Table 13 of GSTR-1/1A has also been made mandatory for all taxpayers.

This is in reference to Notification No. 78/2020-Central Tax, dated October 15, 2020. The changes that have been stated in the notification have been made effective in phase-wise manner by GSTN for an easier switch over for taxpayers. Phase 2 has already come into effect from November 1, 2020. Then there is this Phase 3 that mandates HSN reporting by the registered enterprises.

Therefore, starting from the return for May 2025, businesses filing GSTR-1 or GSTR-1A must follow new rules for HSN code reporting in Table 12 and Table 13 Reporting as part of the third phase of changes.