GSTN Advisory: Changes Effective from May 2025 Return Period

GSTN Advisory: Changes Effective from May 2025 Return Period

Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A

Key Highlights of GSTN Advisory – May 1, 2025

Background: As per Notification No. 78/2020 – Central Tax, dated 15th October 2020, taxpayers must report HSN codes in Table 12 of GSTR-1. The HSN reporting is based on Aggregate Annual Turnover  of the previous financial year.

Implementation Timeline:

• Phase 2: Effective from November 1, 2022, already in place.

• Phase 3: Effective from May 2025 return period.

What’s Mandatory Now:

• Table 12 of GSTR-1 & 1A: HSN code reporting based on AATO is compulsory. and  Minimum 4-digit or 6-digit HSN required depending on turnover slab.
• Table 13 of GSTR-1/1A: Reporting of document details (Invoices, Credit/Debit Notes, etc.) is now mandatory for all taxpayers from the May 2025 return period onward.

Major Mandates Introduced – Table 12 – HSN Code Summary

Category	AATO	Min. HSN Digits	Manual Entry	Filing Requirement
B2B & B2C	≤ ₹5 Cr	4-digit	❌ Dropdown Only	✅ Mandatory
B2B & B2C	> ₹5 Cr	6-digit	❌ Dropdown Only	✅ Mandatory

• Auto Description: A new field “Description as per HSN Code” auto-fills once HSN is selected.
• Split Tabs: Separate B2B and B2C sections for easier classification and fewer errors.
• Validation Alerts: Table 12 values are auto-validated against related GSTR-1 tables (e.g., 4A, 6B, 9B).
• New Download Option: “Download HSN Code List” for correct selection.

Table 13 – Document Summary

• Now Mandatory: Filing Table 13 is compulsory.
• Covers: All types of documents — Invoices, CNs, DNs, Revised Invoices.
• Validation Check: GSTR-1 filing will fail if left incomplete.

Phase-wise Comparison (HSN Code Reporting in Table 12)

Feature	Phase 2 (from Nov 2022)	Phase 3 (from May 2025)
Manual HSN Entry	✅ Allowed	❌ Not Allowed
Alerts on Errors	✅ Warning only	✅ Warning only
Filing with Warnings	✅ Yes	✅ Yes (only if dropdown is used)
Tabs Split (B2B/B2C)	❌ No	✅ Yes
Auto Description Field	❌ No	✅ Yes

Impact on Taxpayers

• Must select correct HSN from dropdown (no manual input).
• Segregate B2B and B2C correctly in Table 12.
• Ensure Table 13 is filled to avoid filing failure.
• Reconciliation and audit-readiness improve due to validations.

FAQs Quick Recap:

• Table 12: Shows HSN summary of outward supplies.
• Table 13: Shows document-wise summary — now compulsory.
• Manual HSN Entry: Disabled; dropdown selection is mandatory. No. Manual entry has been disabled. Taxpayers are now required to select HSN codes from a dropdown list provided on the GST portal to minimize errors and standardize reporting.
• Blank Table 13: Will block filing of return.
• What happens if Table 13 is left blank – GSTR-1 return will fail validation and cannot be filed unless Table 13 is duly filled. It is now a mandatory field from the May 2025 return period onward.

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