<h1>Mandatory HSN code reporting now requires drop down selection and separate B2B/B2C Table 12 reporting with warning validations.</h1> Mandatory reporting requires selection of HSN codes in GSTR 1 and GSTR 1A through a predefined drop down for Table 12, which is bifurcated into B2B and B2C tabs. Manual free text entry of HSN has been removed. System validations checking supply values against tax amounts have been introduced for both tabs and are initially configured as warnings so that failures will notify filers without blocking GSTR 1 or GSTR 1A submission.