{"id":8410,"date":"2025-01-10T08:04:22","date_gmt":"2025-01-10T08:04:22","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=8410"},"modified":"2025-01-11T09:58:55","modified_gmt":"2025-01-11T09:58:55","slug":"reporting-hsn-codes-in-gstr-1-gstr-1a","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/reporting-hsn-codes-in-gstr-1-gstr-1a\/","title":{"rendered":"GSTN advisory on Reporting HSN codes in GSTR-1 &#038; GSTR-1A"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8411\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/GSTR-1-and-GSTR-1A-MENTION-HSN-Code-.jpg\" alt=\"GSTR 1 and GSTR 1A MENTION HSN Code\" width=\"885\" height=\"1060\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/GSTR-1-and-GSTR-1A-MENTION-HSN-Code-.jpg 885w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/GSTR-1-and-GSTR-1A-MENTION-HSN-Code--250x300.jpg 250w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/GSTR-1-and-GSTR-1A-MENTION-HSN-Code--855x1024.jpg 855w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/GSTR-1-and-GSTR-1A-MENTION-HSN-Code--768x920.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/GSTR-1-and-GSTR-1A-MENTION-HSN-Code--800x958.jpg 800w\" sizes=\"(max-width: 885px) 100vw, 885px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e971c17a31d\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e971c17a31d\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/reporting-hsn-codes-in-gstr-1-gstr-1a\/#GSTN_advisory_on_implementation_of_reporting_HSN_codes_in_GSTR-1_GSTR-1A\" title=\"GSTN advisory on implementation of reporting HSN codes in GSTR-1 &amp; GSTR-1A\">GSTN advisory on implementation of reporting HSN codes in GSTR-1 &amp; GSTR-1A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/reporting-hsn-codes-in-gstr-1-gstr-1a\/#Mandatory_Reporting_of_HSN_Codes_in_in_GSTR-1_GSTR-1A\" title=\"Mandatory Reporting of HSN Codes in in GSTR-1 &amp; GSTR-1A:\">Mandatory Reporting of HSN Codes in in GSTR-1 &amp; GSTR-1A:<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/reporting-hsn-codes-in-gstr-1-gstr-1a\/#Key_Highlights_of_Phase-III_Implementation_Effective_January_2025\" title=\"Key Highlights of Phase-III Implementation (Effective January 2025)\">Key Highlights of Phase-III Implementation (Effective January 2025)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/reporting-hsn-codes-in-gstr-1-gstr-1a\/#Phase-Wise_Summary_of_Reporting_of_HSN_Codes_in_in_GSTR-1_GSTR-1A\" title=\"Phase-Wise Summary of Reporting of HSN Codes in in GSTR-1 &amp; GSTR-1A\">Phase-Wise Summary of Reporting of HSN Codes in in GSTR-1 &amp; GSTR-1A<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/reporting-hsn-codes-in-gstr-1-gstr-1a\/#Mandatory_Reporting_of_HSN_Codes_in_Table_17_of_GSTR-9\" title=\"Mandatory Reporting of HSN Codes in Table 17 of GSTR-9:\">Mandatory Reporting of HSN Codes in Table 17 of GSTR-9:<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"GSTN_advisory_on_implementation_of_reporting_HSN_codes_in_GSTR-1_GSTR-1A\"><\/span><span style=\"color: #000080;\">GSTN advisory on implementation of reporting HSN codes in GSTR-1 &amp; GSTR-1A<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>GSTN advisory issued by GSTN regarding the implementation of Phase-III for reporting HSN codes in GSTR-1 and GSTR-1A introduces significant enhancements to streamline the reporting process.<\/p>\n<p>The advisory regarding HSN code reporting in Table 12 of GSTR-1\/1A highlights several changes introduced in Phase-3 of implementation.<\/p>\n<p>These changes ensure: Greater accuracy and uniformity in HSN reporting, Reduced errors through validation and automation, Improved compliance and data reconciliation for GST filings.<\/p>\n<p><a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/advisory_on_hsn_validation_08_01_25.pdf\">Advisory on HSN Validation (08-01-2025)<\/a> : This document provides comprehensive details on the phased implementation of HSN code reporting, validations, and enhancements introduced in the GST portal.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mandatory_Reporting_of_HSN_Codes_in_in_GSTR-1_GSTR-1A\"><\/span><a href=\"https:\/\/carajput.com\/archives\/gstn-advisory-on-reporting-hsn-codes-in-gstr-1-and-gstr-1a.pdf\"><span style=\"color: #000080;\"><strong>Mandatory Reporting of HSN Codes in in GSTR-1 &amp; GSTR-1A:<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Key_Highlights_of_Phase-III_Implementation_Effective_January_2025\"><\/span><span style=\"color: #000080;\">Key Highlights of Phase-III Implementation (Effective January 2025)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong> Mandatory HSN Reporting:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Turnover \u2264 \u20b95 Crores: Mandatory reporting of Four digit HSN codes for goods and services.<\/li>\n<li>Turnover &gt; \u20b95 Crores: Mandatory reporting of Six digit HSN codes for goods and services.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> Elimination of Manual Entry:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Manual entry of HSN codes is no longer allowed.<\/li>\n<li>HSN codes must be selected from a drop-down menu.<\/li>\n<li>The corresponding description as per HSN master will auto-populate in a new file titled <em>&#8220;Description as per HSN Code&#8221;<\/em>.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> Validation Mechanism:<\/strong><\/li>\n<\/ol>\n<ul>\n<li><strong>Validation of Supply Values<\/strong>:\n<ul>\n<li>For B2B supplies, values reported in Table-12 will be cross-checked with values from other relevant tables (e.g., 4A, 6B, 8, etc.).<\/li>\n<li>For B2C supplies, values reported in Table-12 will be validated against respective B2C-related tables.<\/li>\n<li>In case of amendments, only differential values will be validated.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Warning Mode<\/strong>: Initial validations will generate alerts or warnings but will not block the filing of GSTR-1\/1A in case of mismatches.<\/li>\n<\/ul>\n<ol start=\"4\">\n<li><strong> Segregation of Tabs in Table-12: <\/strong>Table-12 is bifurcated into two separate tabs:\n<ul>\n<li><strong>B2B Supplies<\/strong><\/li>\n<li><strong>B2C Supplies<\/strong><br \/>\nTaxpayers must enter HSN details for each category under the respective tabs.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol start=\"5\">\n<li><strong> New Functionalities:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Download HSN Codes List: A button to download an updated Excel file containing all valid HSN &amp; SAC codes with descriptions.<\/li>\n<li>Searchable Product Name in &#8220;My Master&#8221;: Taxpayers can search product descriptions stored in their HSN Master, and upon selection, HSN codes, descriptions, UQC, and quantity will auto-populate. (Optional feature)<\/li>\n<\/ul>\n<ol start=\"6\">\n<li><strong> Future Phases:<\/strong><\/li>\n<\/ol>\n<ul>\n<li><strong>Phase 4<\/strong>: Yet to be announced.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phase-Wise_Summary_of_Reporting_of_HSN_Codes_in_in_GSTR-1_GSTR-1A\"><\/span><span style=\"color: #000080;\"><strong>Phase-Wise Summary of Reporting of HSN Codes in in GSTR-1 &amp; GSTR-1A<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<td><strong>Phase<\/strong><\/td>\n<td><strong>Turnover \u2264 \u20b95 Crores<\/strong><\/td>\n<td><strong>Turnover &gt; \u20b95 Crores<\/strong><\/td>\n<td><strong>Other Changes<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Phase-II<\/td>\n<td>4-digit HSN (manual entry allowed with warnings).<\/td>\n<td>6-digit HSN (manual entry allowed with warnings).<\/td>\n<td>Warnings for incorrect HSN, filing still allowed.<\/td>\n<\/tr>\n<tr>\n<td>Phase-III<\/td>\n<td>4-digit HSN (from drop-down).<\/td>\n<td>6-digit HSN (from drop-down).<\/td>\n<td>Separate tabs for B2B\/B2C, validations introduced (initially in warning mode), downloadable HSN list, searchable master.<\/td>\n<\/tr>\n<tr>\n<td>Phase-IV<\/td>\n<td>To be announced.<\/td>\n<td>To be announced.<\/td>\n<td>Details will be communicated later.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Mandatory_Reporting_of_HSN_Codes_in_Table_17_of_GSTR-9\"><\/span><span style=\"color: #000080;\"><strong>Mandatory Reporting of HSN Codes in Table 17 of GSTR-9:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Applicability: Taxpayers with a turnover above \u20b95 crores must report HSN codes at a 6-digit level in Table 17 of GSTR-9. For taxpayers with a turnover up to \u20b95 crores, HSN codes are to be reported at a 4-digit level.<\/li>\n<li>Scope: HSN Summary is required for Outward Supplies (sales).<\/li>\n<li>Timeframe: This requirement has been effective from FY 2021-22 onwards.<\/li>\n<li>Purpose: HSN codes ensure uniform classification of goods and services for GST compliance. And They aid in data analysis and reconciliation.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>GSTN advisory on implementation of reporting HSN codes in GSTR-1 &amp; GSTR-1A GSTN advisory issued by GSTN regarding the implementation of Phase-III for reporting HSN codes in GSTR-1 and GSTR-1A introduces significant enhancements to streamline the reporting process. The advisory regarding HSN code reporting in Table 12 of GSTR-1\/1A highlights several changes introduced in Phase-3 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[1058],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8410"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=8410"}],"version-history":[{"count":3,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8410\/revisions"}],"predecessor-version":[{"id":8413,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8410\/revisions\/8413"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=8410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=8410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=8410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}