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    <title>Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A</title>
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    <description>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.</description>
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