The GSTN issued Advisory No. 593 dated April 11, 2025 on Table-12 of GSTR-1/GSTR-1A states that from April 2025, Table-12 will be split into B2B and B2C tables for HSN-wise reporting. Manual HSN entry is disallowed; taxpayers must select from a dropdown. For details, refer to the January 22, 2025 advisory on the GST Portal.
It to inform that GSTN has implemented phase wise changes in Table-12 of GSTR-1 or GSTR-1A. For the same various advisories have been issued time to time, which are available on GST Portal. GSTN is going to implement Phase-III of Table 12 of GSTR 1 & 1A from April, 2025 tax period onwards. Which implies:
(1). Table-12 has been bifurcated into two tables namely B2B and B2C, to report these summary of these supplies HSN wise separately in corresponding table.
(2). Manual entry of HSN will not be allowed. Taxpayer will be able to choose correct HSN from given Drop down.
For detailed advisory on the above issue, kindly refer to Advisory dated Jan 22nd, 2025 issued by GSTN, which is available on the GST Portal at: https://services.gst.gov.in/services/advisoryandreleases/read/574.
The Advisory can be accessed at: https://www.gst.gov.in/newsandupdates/read/593
