No Manual HSN Entry in GSTR-1 & GSTR-1A from April 2025: GSTN Rolls Out Phase-III for Table-12

In a significant update for GST filers, the Goods and Services Tax Network (GSTN) is set to roll out Phase-III of Table 12 in GSTR-1 and GSTR-1A, with effect from the tax period beginning April 1, 2025. The change marks a decisive move towards enhancing data accuracy and automation in return filing.

Starting this April, manual entry of HSN (Harmonized System of Nomenclature) codes will no longer be permittedin Table-12 of GSTR-1 and GSTR-1A. Taxpayers will now be required to select HSN codes from a system-provided drop-down menu, ensuring standardisation and eliminating inconsistencies caused by free-text input.

Table-12, which captures HSN-wise summary of outward supplies, has undergone a structural bifurcation into two distinct sections:

• B2B (Business-to-Business)
• B2C (Business-to-Consumer)

This segregation aims to streamline reporting and enhance visibility across different types of transactions.

Along with the new structure, validation checks on the value of supplies and tax amounts have been integrated into both B2B and B2C tabs. These validations are expected to reduce reporting errors and support more efficient reconciliation processes.

Implications for Taxpayers

This reform underscores GSTN’s commitment to automation and error-reduction in tax compliance. Businesses and tax professionals are advised to:

• Familiarise themselves with the drop-down based HSN selection process;
• Ensure that their ERP or accounting software aligns with the updated structure; and
• Cross-check classification codes regularly for accuracy in selection.

The GSTN is expected to issue a detailed user manual and conduct awareness drives to support this transition.

Read More: Delhi High Court Quashes Customs Order Confiscating Shawls, Branded Apparel, Liquor For Lack Of SCN

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Mariya Paliwala

Mariya is theSenior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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