The Goods and Service Tax Network (GSTN) has issued the advisory on Table-12 of GSTR-1 or GSTR-1A.
GSTN has implemented phase wise changes in Table-12 of GSTR-1 or GSTR-1A. For the same various advisories have been issued from time to time, which are available on the GST Portal. GSTN is going to implement Phase-III of Table 12 of GSTR 1 & 1A from April, 2025 tax period onwards.
Table-12 has been bifurcated into two tables namely B2B and B2C, to report the summary of these supplies HSN wise separately in the corresponding table.
Manual entry of HSN will not be allowed. Taxpayers will be able to choose the correct HSN from the given Drop down.
Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Further, validation regarding values of the supplies and tax amounts involved in the same, have also been introduced for both the tabs of Table-12.
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