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of <h1>GST Return Forms GSTR-1 and GSTR-1A to Implement Mandatory HSN Code Reporting and Separate B2B/B2C Supply Summaries</h1> A government advisory announces phase-wise changes to Table-12 in GST return forms GSTR-1 and GSTR-1A, effective April 2025. The modifications include separating B2B and B2C supply summaries by HSN code and mandating selection of HSN codes from a predefined dropdown menu, eliminating manual entry options. Detailed guidance is available in a previous advisory from January.
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