{"id":9030,"date":"2025-05-04T17:48:39","date_gmt":"2025-05-04T17:48:39","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9030"},"modified":"2025-05-04T17:48:39","modified_gmt":"2025-05-04T17:48:39","slug":"gstn-advisory-changes-effective-from-may-2025-return-period","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/gstn-advisory-changes-effective-from-may-2025-return-period\/","title":{"rendered":"GSTN Advisory: Changes Effective from May 2025 Return Period"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9031\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/05\/Reporting-of-HSN-codes-in-Table-12-and-list-of-documents-in-table-13-of-GSTR-1-1A.jpg\" alt=\"Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1\/1A\" width=\"945\" height=\"616\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/05\/Reporting-of-HSN-codes-in-Table-12-and-list-of-documents-in-table-13-of-GSTR-1-1A.jpg 945w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/05\/Reporting-of-HSN-codes-in-Table-12-and-list-of-documents-in-table-13-of-GSTR-1-1A-300x196.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/05\/Reporting-of-HSN-codes-in-Table-12-and-list-of-documents-in-table-13-of-GSTR-1-1A-768x501.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/05\/Reporting-of-HSN-codes-in-Table-12-and-list-of-documents-in-table-13-of-GSTR-1-1A-800x521.jpg 800w\" sizes=\"(max-width: 945px) 100vw, 945px\" \/><\/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-69ea094fa7b1d\" 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-69ea094fa7b1d\"  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\/gstn-advisory-changes-effective-from-may-2025-return-period\/#GSTN_Advisory_Changes_Effective_from_May_2025_Return_Period\" title=\"GSTN Advisory: Changes Effective from May 2025 Return Period\">GSTN Advisory: Changes Effective from May 2025 Return Period<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/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-11A\" title=\"Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1\/1A\">Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1\/1A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gstn-advisory-changes-effective-from-may-2025-return-period\/#Key_Highlights_of_GSTN_Advisory_%E2%80%93_May_1_2025\" title=\"Key Highlights of GSTN Advisory \u2013 May 1, 2025\">Key Highlights of GSTN Advisory \u2013 May 1, 2025<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gstn-advisory-changes-effective-from-may-2025-return-period\/#Whats_Mandatory_Now\" title=\"What\u2019s Mandatory Now:\">What\u2019s Mandatory Now:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gstn-advisory-changes-effective-from-may-2025-return-period\/#Major_Mandates_Introduced_%E2%80%93_Table_12_%E2%80%93_HSN_Code_Summary\" title=\"Major Mandates Introduced &#8211;\u00a0Table 12 \u2013 HSN Code Summary\">Major Mandates Introduced &#8211;\u00a0Table 12 \u2013 HSN Code Summary<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gstn-advisory-changes-effective-from-may-2025-return-period\/#Table_13_%E2%80%93_Document_Summary\" title=\"Table 13 \u2013 Document Summary\">Table 13 \u2013 Document Summary<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gstn-advisory-changes-effective-from-may-2025-return-period\/#Phase-wise_Comparison_HSN_Code_Reporting_in_Table_12\" title=\"Phase-wise Comparison (HSN Code Reporting in Table 12)\">Phase-wise Comparison (HSN Code Reporting in Table 12)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"GSTN_Advisory_Changes_Effective_from_May_2025_Return_Period\"><\/span><span style=\"color: #000080;\"><strong>GSTN Advisory: Changes Effective from May 2025 Return Period<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Reporting_of_HSN_codes_in_Table_12_and_list_of_documents_in_table_13_of_GSTR-11A\"><\/span><span style=\"color: #000080;\">Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1\/1A<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3 class=\"\" data-start=\"165\" data-end=\"221\"><span class=\"ez-toc-section\" id=\"Key_Highlights_of_GSTN_Advisory_%E2%80%93_May_1_2025\"><\/span><span style=\"color: #000080;\"><strong data-start=\"172\" data-end=\"221\">Key Highlights of GSTN Advisory \u2013 May 1, 2025<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"223\" data-end=\"242\">Background: As per Notification No. 78\/2020 \u2013 Central Tax, dated 15th October 2020, taxpayers must report HSN codes in Table 12 of GSTR-1.\u00a0The HSN reporting is based on Aggregate Annual Turnover\u00a0 of the previous financial year.<\/p>\n<p><span style=\"color: #000080;\"><strong>Implementation Timeline:<\/strong><\/span><\/p>\n<ul>\n<li class=\"\" data-start=\"523\" data-end=\"592\">\n<p class=\"\" data-start=\"525\" data-end=\"592\">Phase 2: Effective from November 1, 2022, already in place.<\/p>\n<\/li>\n<li class=\"\" data-start=\"523\" data-end=\"592\">\n<p class=\"\" data-start=\"525\" data-end=\"592\">Phase 3: Effective from May 2025 return period.<\/p>\n<\/li>\n<\/ul>\n<h4 class=\"\" data-start=\"652\" data-end=\"681\"><span class=\"ez-toc-section\" id=\"Whats_Mandatory_Now\"><\/span><span style=\"color: #000080;\">What\u2019s Mandatory Now:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li data-start=\"685\" data-end=\"713\">Table 12 of GSTR-1 &amp; 1A: HSN code reporting based on AATO is compulsory. and\u00a0 Minimum 4-digit or 6-digit HSN required depending on turnover slab.<\/li>\n<li data-start=\"852\" data-end=\"878\">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.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Major_Mandates_Introduced_%E2%80%93_Table_12_%E2%80%93_HSN_Code_Summary\"><\/span><span style=\"color: #000080;\"><strong>Major Mandates Introduced &#8211;\u00a0Table 12 \u2013 HSN Code Summary<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 230px;\" width=\"933\">\n<thead>\n<tr>\n<td>Category<\/td>\n<td>AATO<\/td>\n<td>Min. HSN Digits<\/td>\n<td>Manual Entry<\/td>\n<td>Filing Requirement<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>B2B &amp; B2C<\/td>\n<td>\u2264 \u20b95 Cr<\/td>\n<td>4-digit<\/td>\n<td>\u274c Dropdown Only<\/td>\n<td>\u2705 Mandatory<\/td>\n<\/tr>\n<tr>\n<td>B2B &amp; B2C<\/td>\n<td>&gt; \u20b95 Cr<\/td>\n<td>6-digit<\/td>\n<td>\u274c Dropdown Only<\/td>\n<td>\u2705 Mandatory<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Auto Description: A new field \u201cDescription as per HSN Code\u201d auto-fills once HSN is selected.<\/li>\n<li>Split Tabs: Separate B2B and B2C sections for easier classification and fewer errors.<\/li>\n<li>Validation Alerts: Table 12 values are auto-validated against related GSTR-1 tables (e.g., 4A, 6B, 9B).<\/li>\n<li>New Download Option: \u201cDownload HSN Code List\u201d for correct selection.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Table_13_%E2%80%93_Document_Summary\"><\/span><span style=\"color: #000080;\">Table 13 \u2013 Document Summary<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Now Mandatory: Filing Table 13 is compulsory.<\/li>\n<li>Covers: All types of documents \u2014 Invoices, CNs, DNs, Revised Invoices.<\/li>\n<li>Validation Check: GSTR-1 filing will fail if left incomplete.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Phase-wise_Comparison_HSN_Code_Reporting_in_Table_12\"><\/span><span style=\"color: #000080;\">Phase-wise Comparison (HSN Code Reporting in Table 12)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 462px;\" width=\"890\">\n<thead>\n<tr>\n<td>Feature<\/td>\n<td>Phase 2 (from Nov 2022)<\/td>\n<td>Phase 3 (from May 2025)<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Manual HSN Entry<\/td>\n<td>\u2705 Allowed<\/td>\n<td>\u274c Not Allowed<\/td>\n<\/tr>\n<tr>\n<td>Alerts on Errors<\/td>\n<td>\u2705 Warning only<\/td>\n<td>\u2705 Warning only<\/td>\n<\/tr>\n<tr>\n<td>Filing with Warnings<\/td>\n<td>\u2705 Yes<\/td>\n<td>\u2705 Yes (only if dropdown is used)<\/td>\n<\/tr>\n<tr>\n<td>Tabs Split (B2B\/B2C)<\/td>\n<td>\u274c No<\/td>\n<td>\u2705 Yes<\/td>\n<\/tr>\n<tr>\n<td>Auto Description Field<\/td>\n<td>\u274c No<\/td>\n<td>\u2705 Yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #000080;\"><strong>Impact on Taxpayers<\/strong><\/span><\/p>\n<ul>\n<li>Must select correct HSN from dropdown (no manual input).<\/li>\n<li>Segregate B2B and B2C correctly in Table 12.<\/li>\n<li>Ensure Table 13 is filled to avoid filing failure.<\/li>\n<li>Reconciliation and audit-readiness improve due to validations.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>FAQs Quick Recap:<\/strong><\/span><\/p>\n<ul>\n<li>Table 12: Shows HSN summary of outward supplies.<\/li>\n<li>Table 13: Shows document-wise summary \u2014 now compulsory.<\/li>\n<li>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.<\/li>\n<li>Blank Table 13: Will block filing of return.<\/li>\n<li>What happens if Table 13 is left blank &#8211; 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.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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 \u2013 May 1, 2025 Background: As per Notification No. 78\/2020 \u2013 Central Tax, dated 15th October 2020, taxpayers must report HSN codes in Table 12 &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":[1175],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9030"}],"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=9030"}],"version-history":[{"count":2,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9030\/revisions"}],"predecessor-version":[{"id":9033,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9030\/revisions\/9033"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}