Mandatory HSN Reporting in Table 12 of GSTR-1/1A
Effective: May 1st, 2025
Mandatory HSN Reporting in Table 12 of GSTR-1/1A
Mandatory HSN Reporting in Table 12 of GSTR-1/1A The Goods and Services Tax Network (GSTN) has been progressively strengthening GST return compliance mechanisms to ensure greater accuracy, transparency, and data validation. One such significant update pertains to the mandatory reporting of HSN codes in Table 12 and the list of documents in Table 13 of GSTR-1/1A.
🔔 Background
Vide Notification No. 78/2020 – Central Tax dated 15th October 2020, it was notified that taxpayers must mandatorily report minimum 4-digit or 6-digit HSN Codes in Table-12 of GSTR-1, depending on their Aggregate Annual Turnover (AATO) in the preceding financial year.
To ease this transition, the implementation of HSN reporting has been carried out in a phase-wise manner on the GST Portal.
🛠️ Phase-wise Implementation
✅ Phase 1:
Initial phase introduced optional and advisory-based reporting for businesses based on turnover categories.
✅ Phase 2:
Implemented on 1st November 2022, this phase mandated:
- 4-digit HSN codes for businesses with AATO up to ₹5 crore.
- 6-digit HSN codes for businesses with AATO exceeding ₹5 crore.
🚀 Phase 3: Effective from May 2025 Return Period
Mandatory HSN Reporting in Table 12 of GSTR-1/1A In continuation of the phased rollout, Phase 3 is now being implemented for returns filed from May 2025 onwards, with the following key updates:
📌 Key Changes Effective May 2025
1️⃣ Mandatory HSN Reporting in Table 12 of GSTR-1/1A
- Taxpayers must report minimum 4-digit or 6-digit HSN codes, as per their Aggregate Annual Turnover in the previous financial year.
- This aims to streamline the return filing process and enhance system validations, auto-drafting, and analytics by GSTN.
2️⃣ Mandatory Reporting in Table 13 of GSTR-1/1A
- Table 13, which captures the summary of documents issued (such as invoices, debit notes, credit notes, receipt vouchers, etc.), will be mandatory for all taxpayers.
- Accurate disclosure in Table 13 ensures transparency and enables cross-verification with e-invoicing and e-way bill data.
🧾 HSN Code Reporting Requirement – Quick Reference Table
| Aggregate Turnover (AATO) in Preceding FY | Minimum HSN Digits to Report |
| Up to ₹5 crore | 4 digits |
| Above ₹5 crore | 6 digits |
📄 Table 13 – List of Documents to Report
In Table 13 of GSTR-1/1A, the following types of documents must be reported:
| Document Type | Description |
| Invoices for outward supply | B2B, B2C large, exports, etc. |
| Debit Notes/Credit Notes | Issued for sales returns or adjustments |
| Receipt Vouchers | For advance received |
| Refund Vouchers | Issued against advance refund |
| Delivery Challans | If applicable for job work or others |
🎯 Objective of the Update
- Ensure correct classification of goods/services for taxation.
- Improve matching of input-output returns and analytics.
- Enhance reliability of auto-populated data in GSTR-2A/2B.
- Enable faster refund processing and better compliance tracking.
📥 Important Advisory
Mandatory HSN Reporting in Table 12 of GSTR-1/1A Taxpayers are advised to update their accounting or billing software to capture and report accurate HSN codes and document summaries. Failure to comply may result in mismatches, notices, or delay in refund processing.
For detailed official advisory, Click Here (link to GSTN advisory to be added).
🙏 Conclusion
Mandatory HSN Reporting in Table 12 of GSTR-1/1A With the introduction of Phase 3 from May 2025 return period, it becomes crucial for all GST-registered businesses to adapt to the updated compliance requirements regarding HSN code reporting in Table 12 and document listing in Table 13 of GSTR-1/1A.
Early preparation and accurate reporting will not only ensure seamless compliance but also prevent future discrepancies during assessments or audits.
Sources Link – https://services.gst.gov.in/services/advisoryandreleases/read/597
For More Information : https://taxgyany.com/