Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
01/05/2025
Vide Notification No. 78/2020 - Central Tax dated 15th October 2020, it is
mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code
in table-12 of GSTR-1 on the basis of Aggregate Annual Turnover (AATO) in the
preceding Financial Year. To facilitate the taxpayers, these changes are being
implemented in a phase-wise manner on GST Portal wherein Phase 2 was implemented
on GST Portal effective from 01st November 2022.
In continuation of the phase wise implementation, Phase-3 of reporting of HSN
codes in Table 12 of GSTR-1 &
1A shall be implemented from May 2025
return period. Further , table 13 of GSTR-1/1A is also being made mandatory for
the taxpayers from the said tax period. For detailed advisory
please click here.
Thanking You,
Team GSTN
Refer:- Portal Related Updates dt. 20.07.2022
Refer:- Portal Related Updates dt. 22.10.2022
Refer:- Portal Related Updates dt. 09.01.2025