Reporting of HSN codes and list of documents in GSTR-1/1A
Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
Vide Notification No. 78/2020 – Central Tax dated 15th October 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6 digits of HSN Code in table-12 of GSTR-1 on the basis of Aggregate Annual Turnover (AATO) in the preceding Financial Year. To facilitate the taxpayers, these changes are being implemented in a phase-wise manner on GST Portal wherein Phase 2 was implemented on GST Portal effective from 01st November 2022.
In continuation of the phase wise implementation, Phase-3 of reporting of HSN codes in Table 12 of GSTR-1 & 1A shall be implemented from May 2025 return period. Further , table 13 of GSTR-1/1A is also being made mandatory for the taxpayers from the said tax period. For detailed advisory please click here.
Mandatory Reporting of HSN Codes in Table 12 and Document Details in Table 13 of GSTR-1/1A – Effective May 2025
In a significant compliance update for GST-registered taxpayers, the GSTN has announced the next phase of mandatory HSN code and document reporting in GSTR-1 and GSTR-1A, effective from the May 2025 return period. This change is part of the ongoing implementation of Notification No. 78/2020 – Central Tax, dated 15th October 2020.
📌 Phase-3 of HSN Code Reporting in Table 12
The Goods and Services Tax Network (GSTN) has been implementing HSN (Harmonized System of Nomenclature) code reporting in a phased manner to improve the transparency and consistency of tax reporting.
- Table 12 of GSTR-1/1A captures the HSN summary of outward supplies made by the taxpayer.
- As per government norms, taxpayers are required to report a minimum of 4 or 6 digits of HSN codes, depending on their Aggregate Annual Turnover (AATO) in the preceding financial year:
- AATO up to ₹5 crore: 4-digit HSN codes (for B2B supplies).
- AATO above ₹5 crore: 6-digit HSN codes (for all outward supplies).
While Phase-2 of this implementation came into effect from 1st November 2022, the GSTN is now rolling out Phase-3 starting from May 2025, making HSN code reporting in Table 12 more comprehensive and mandatory for a wider taxpayer base.
📌 Mandatory Filing of Table 13 – List of Documents Issued
Another important update is the mandatory reporting in Table 13 of GSTR-1/1A. This table requires taxpayers to furnish the details of documents issued during the tax period, including:
- Invoices for outward supply
- Invoices for inward supply from unregistered persons
- Debit notes
- Credit notes
- Receipt vouchers, refund vouchers, etc.
Until now, this table was not strictly enforced for all taxpayers. However, from May 2025 onwards, filing Table 13 becomes compulsory for all GST filers, ensuring a more robust audit trail and accurate tracking of document issuance.
✅ What Taxpayers Should Do
- Ensure correct classification of goods/services with appropriate HSN codes.
- Review your GST software or ERP systems to support mandatory 4/6-digit HSN code entries.
- Start maintaining a record of all issued documents as required in Table 13, if not already doing so.
- Stay updated by regularly checking advisories on the GST portal.
Also Check:
Calculation of Income Tax FY 2024-25 | Old vs New Regime
Beware of Illegal Online Money Gaming
Also Read:
- Recommendations of the 55th Meeting of the GST Council
- Changes in GST and Income Tax during the Financial Year 2024-25
- TDS and TCS provisions applicable from April 1, 2025
- Rationalizing TDS: A Deep Dive into Budget 2025’s Proposals
Go To Memorandum
Go To Finance Bill 2025
Read More on Union Budget 2025
CA Cult YouTube:
1. TCS Credit of minor in the hands of Parent | Clubbing | Union Budget 2024
2. Calculation of Income Tax FY 2024-25 | Old vs New Regime | For Salaried Employees
