GST Advisory on changes in GSTR 1 and GSTR 1A from April, 2025!

The Goods and Services Tax Network (GSTN) is continuously working towards improving the GST return filing process through phased updates, ensuring better compliance and smoother reporting. One of the key updates involves Table-12 of GSTR-1 and GSTR-1A, which captures the HSN-wise summary of outward supplies. From the April 2025 tax period, GSTN will implement Phase-III of changes to Table-12, aiming to enhance accuracy and simplify the reporting process for taxpayers.

This blog will walk you through the essential changes in Phase-III, including the bifurcation of Table-12 into B2B and B2C sections, and the restriction on manual entry of HSN codes. We'll also explain how these updates will impact your GST filings and where you can access the official advisory issued by GSTN.

GST Advisory dated 11^th April, 2025

Advisory on Table-12 of GSTR-1 or GSTR-1A

Apr 11th, 2025

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.

Thanking You,
Team GSTN

Key Highlights

• Phase-III Implementation: GSTN will implement Phase-III changes to Table-12 of GSTR-1 and GSTR-1A starting from the April 2025 tax period.
• Table-12 Split: Table-12 has been bifurcated into two separate tables—one for B2B supplies and another for B2C supplies.
• HSN-wise Summary: Taxpayers must report HSN-wise summaries of B2B and B2C supplies separately in their respective tables.
• No Manual HSN Entry: Manual input of HSN codes will be restricted. Taxpayers must select the appropriate HSN from a dropdown list provided on the portal.
• Reference Advisory: For detailed information, taxpayers should refer to the Advisory dated January 22, 2025, available on the GST Portal.

Conclusion

The introduction of Phase-III changes to Table-12 of GSTR-1 and GSTR-1A represents a major step in enhancing the accuracy and efficiency of GST reporting. By splitting the table into B2B and B2C sections and eliminating manual HSN code entries, GSTN is simplifying the process for taxpayers while ensuring greater consistency across returns. The mandatory use of a dropdown list for selecting HSN codes will also help reduce errors and increase compliance.

Taxpayers should be well-prepared for these changes, effective from the April 2025 tax period onwards. It's crucial to stay updated with the official advisories available on the GST Portal to ensure smooth reporting and avoid potential filing issues. As GST compliance evolves, staying informed is key to maintaining accurate records and fulfilling regulatory requirements without hassle.