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.

Thanking You,
Team GSTN

HSN code reporting: Third phase mandate requires enhanced table 12 and table 13 reporting for GSTR 1 returns from May. From the May return period of 2025, Phase Three on the GST Portal will make enhanced HSN Code reporting in table 12 of GSTR-1/1A mandatory according to Aggregate Annual Turnover criteria, and will also mandate completion of the documents list in table 13; taxpayers must update filings per the portal advisory.