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:
Table-12 has been bifurcated into two tables, namely B2B and B2C, to report the summaries of these supplies HSN-wise separately in the corresponding table.
Manual entry of HSN will not be allowed. Taxpayer will be able to choose the correct HSN from the given drop-down.
For detailed advisory on the above issue, kindly refer to Advisory dated Jan 22nd, 2025 issued by GSTN: Click Here
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