GSTN Issues New Advisory on HSN Code and Document Reporting in GSTR-1/1A (May 2025)

The Goods and Services Tax Network (GSTN) released Advisory No. 597 on May 1, 2025. It outlines new rules for reporting HSN codes in Table 12 and document details in Table 13 of GSTR-1/1A.

📌 HSN Code Reporting – Phase-Wise Implementation

Since October 15, 2020 (via Notification No. 78/2020 – Central Tax), taxpayers must report 4- or 6-digit HSN codes in GSTR-1, depending on their Aggregate Annual Turnover (AATO). To simplify the process, GSTN introduced changes in phases.

🔹 Phase 2 (From Nov 1, 2022)

• AATO up to ₹5 crore: Must report 4-digit HSN codes. Manual entry allowed; warnings show for mismatches.
• AATO above ₹5 crore: Must report 6-digit HSN codes. Manual entry allowed; warnings show for errors.

🔹 Phase 3 (From May 2025)

• Manual HSN entry is no longer allowed. Taxpayers must select codes from a dropdown list.
• The system will auto-populate a standardized description using the selected HSN code.
• The portal now validates B2B and B2C supply values in Table 12 against values in other GSTR-1 tables. Errors will trigger warning messages, but filing is still permitted.

🆕 Enhancements in Table 12

1. GSTR-1/1A Table 12 is now split into “B2B Supplies” and “B2C Supplies.”
2. A new “Download HSN Codes List” button lets users export a complete list of HSN and SAC codes.
3. The “Product Name as in My Master” field is now searchable, helping users auto-fill relevant details like HSN code, description, and quantity.

📋 Table 13 Now Mandatory

From May 2025, Table 13 in GSTR-1/1A—meant for listing issued documents—must be filled out. If taxpayers skip this section while reporting supplies, the system will show an error and prevent return filing.