HSN & Document Reporting Made Mandatory in GSTR-1 from May 2025

Starting from the May 2025 return period, the Goods and Services Tax (GST) portal is rolling out critical updates for taxpayers. These updates apply to Table 12 (HSN code reporting) and Table 13 (document details) of GSTR-1 and GSTR-1A. These changes follow the phase-wise implementation announced under Notification No. 78/2020 – Central Tax dated October 15, 2020.

What Has Changed in Table 12?

The third phase of HSN code validation will go live from the May 2025 return. These changes aim to streamline tax reporting and prevent classification errors.

Turnover-Based HSN Code Requirements

• You must now select the HSN code from a system-generated dropdown list. Manual entry is no longer allowed.
• Once you select the HSN, the official description will auto-fill.
• Table 12 is now split into two parts—B2B and B2C supplies—for better clarity.
• A search option is available under “Product Name as in My Master,” making it easier to locate products.
• You can also download the full HSN list in Excel format from the portal.

System Validations Introduced

New validations will compare the HSN summary values in Table 12 with other tables in the return (like Tables 4A, 6B, 5A, etc.). If the figures do not align, the system will display a warning. However, these are only soft warnings for now. You can still file your return after acknowledging them.

Table 13 Becomes Mandatory

Previously optional, Table 13 is now compulsory for all taxpayers starting May 2025. This table contains the document series for invoices, credit notes, and debit notes issued during the tax period.

If you report any supplies in your return and do not fill Table 13, the system will not allow you to proceed. This ensures that all issued documents are properly declared and matched.

Why These Changes Matter

• Improves data accuracy and consistency in GST returns
• Encourages uniform classification of goods across sectors
• Helps reduce audit risk and compliance errors
• Promotes cleaner and more transparent tax reporting

Steps You Should Take

1. Review and update your product HSN codes.
2. Train your team to use the dropdown selection in Table 12.
3. Make sure you fill in Table 13 before filing each return.
4. Download the HSN master list and map your inventory accordingly.

For the detailed advisory PDF see below :

LinkedIn Link : RMPS Profile

This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.

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