The Central Board of Indirect Taxes and Customs, via their official Twitter handle, have made the taxpayers aware of the upcoming changes in Table 12 of GSTR-1 Return. These include changes w.r.t the format and number of digits of HSN Code. The HSN Code changes which were first announced in the 42nd GST Council Meeting will come into effect from 1st April 2021 onwards.
1. Changes in format of GSTR-1 Return
2. Changes in number of digit of HSN Code to be reported
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