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 their 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. For detailed advisory please click here

Thanking You,
Team GSTN

HSN code reporting mandatory in GSTR-1, with phased GST portal implementation tied to turnover-based reporting levels. Taxpayers are required to report HSN Codes in Table-12 of GSTR-1 at a minimum digit level determined by their Aggregate Annual Turnover in the preceding year; the requirement is being implemented phase-wise on the GST portal to facilitate compliance.