𝐈𝐦𝐩𝐨𝐫𝐭𝐚𝐧𝐭 𝐔𝐩𝐝𝐚𝐭𝐞: 𝐆𝐒𝐓𝐑-𝟏/𝟏𝐀 𝐓𝐚𝐛𝐥𝐞 𝟏𝟐 𝐁𝐢𝐟𝐮𝐫𝐜𝐚𝐭𝐞𝐝.

Reporting of HSN codes in Table 12 of GSTR-1/1A

  1. 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.
  2. In continuation of the phase wise implementation, Phase-3 of reporting of HSN codes in Table 12 of GSTR-1 & 1A is being implemented from May 2025 return period. The changes implemented are detailed in the table below.