The GSTN issued an Advisory dated 22.01.2025, relating to Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A. These update regarding Phase-III implementation for Table 12 of GSTR-1 and GSTR-1A. These changes apply from the return period of February 2025 onwards.

Key Changes Introduced in Phase-III:

A. Mandatory HSN Selection via Drop-Down

• Previously, taxpayers could manually enter the HSN (Harmonized System of Nomenclature) codes for goods or services.
• Now, taxpayers are required to select the correct HSN code from a predefined drop-down list, reducing errors and ensuring consistency.

B. Bifurcation of Table 12 into B2B and B2C Tabs:

Taxpayers need to enter HSN summary details of B2B Supplies and B2C Supplies separately under respective tab.

C. Validation of Supply and Tax Amounts

Validation checks have been introduced to ensure the values reported in Table 12 align with tax calculations. For now, these validations are set to warning mode. 

The Complete Advisory can be accessed at https://tutorial.gst.gov.in/downloads/news/updated_advisory_on_hsn_validation_21.01.25.pdf

Source: GSTN