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Mandatory HSN Code Reporting in Table 12 of GSTR-1: Latest Update for May 2025

Published by ASRN Tax & Accounting Services
🌐 www.asrntax.in

🔍 Introduction

Starting May 2025, the GST Network (GSTN) has rolled out significant updates to the reporting structure of HSN Codes in Table 12 of GSTR-1. These updates are mandatory and will directly impact GST compliance for businesses of all sizes.

This blog provides a simplified overview to help taxpayers stay compliant with the latest requirements.

📌 What is Table 12 in GSTR-1?

Table 12 is used to report an HSN-wise summary of outward supplies. It includes essential information such as HSN/SAC codes, item descriptions, quantities, taxable values, and applicable taxes.

🚦 Phase-Wise Implementation of HSN Code Validations

• Phase 2: Implemented since November 2022
  
  

• Phase 3: Goes live from May 2025
  
  

The new phase makes HSN reporting mandatory and removes manual data entry, replacing it with a controlled dropdown-based selection.

🔒 Key Changes in Table 12

• Manual HSN entry disabled
  
  

• Mandatory use of GSTN dropdown for HSN/SAC selection
  
  

• Auto-populated descriptions
  
  

• Cross-validation with other tables like 4A, 5A, and 6A
  
  

• Separate tabs for B2B and B2C supplies
  
  

🧾 Value Validations

GSTN will validate supply values reported across multiple tables. Initially, mismatches will only trigger warnings, but future phases may include stricter enforcement.

🔄 Amendments Handling

When filing amendments, only the differential values will be validated, reducing duplication and simplifying corrections.

📤 New Functionalities in Table 12

• Separate sections for B2B and B2C
  
  

• Downloadable HSN list in Excel format
  
  

• Auto-filling of fields using "My Master" data
  
  

📄 Table 13 Now Mandatory

From May 2025, Table 13 (Documents Issued) must be completed. If left blank, the GSTR-1/1A return cannot be filed.

📝 Conclusion

These updates emphasize accurate and structured GST return filing. ASRN Tax & Accounting Services is here to help you navigate the changes and stay 100% compliant.

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