Key Takeaways: The GSTN advisory of 1 May 2025 rolls out Phase 3 of HSN reporting in Table 12 and mandatory document details in Table 13 of GSTR-1 and 1A from May 2025. Validations run in warning mode initially, but filing is blocked unless Table 13 is completed.
The Goods and Services Tax Network (GSTN) has issued an important Advisory dated 01.05.2025 regarding the implementation of Phase-3 of HSN Code Reporting and mandatory disclosure in Table 13 of GSTR-1 and GSTR-1A, effective from the May 2025 return period.
-
Phase-3 is now being rolled out for returns from May 2025 onwards.
What’s New in Phase-3
1. HSN Code Reporting in Table 12 – Enhanced Validations Introduced
The portal will now validate value consistency between Table 12 and various other tables of GSTR-1/1A:
-
B2B Supplies Validation:
-
Values in Tables 4A, 4B, 6B, 6C, 8 (registered recipients), 9A, 9B, 9C (registered), 15, and 15A will be matched with Table 12 (B2B section).
-
-
B2C Supplies Validation:
-
Values in Tables 5A, 6A, 7A, 7B, 8 (unregistered), 9A (exports/B2CL), 9B, 9C (unregistered), 10, 15, and 15A (unregistered) will be matched with Table 12 (B2C section).
-
-
Amendments:
-
Only differential values will be considered for validation.
-
Important: Initially, these validations will be in “warning mode” only, meaning taxpayers can still proceed with filing despite discrepancies, but alerts will be shown.
Note: If B2B supplies are reported in any table of GSTR-1/1A, the B2B section of Table-12 cannot be left blank.
2. Mandatory Filing of Table 13 – Document Details
Table 13 requires reporting of serial numbers and nature of documents issued (invoices, credit notes, etc.). From May 2025 return onwards, this becomes compulsory.
If B2B or B2C supplies are declared in any table, the system will not allow filing GSTR-1/1A unless Table 13 is filled.
Read the full circular here:
https://tutorial.gst.gov.in/downloads/news/updated_advisory_hsn_table12_25042025.pdf
Leave a Reply