TaxIN Consultancy Services - Mandatory Reporting of HSN Codes in Table 12 and List of Documents in Table

Mandatory Reporting of HSN Codes in Table 12 and List of Documents in Table 13 of GSTR-1/1A Effective May 2025

In line with the ongoing reforms to improve GST return filing transparency and uniformity, the Goods and Services Tax Network (GSTN) has announced the implementation of Phase-3 of HSN code reporting in Table 12 of GSTR-1 and GSTR-1A, effective from the May 2025 return period.

This mandate follows the earlier Notification No. 78/2020 – Central Tax dated 15th October 2020, which made it compulsory for registered taxpayers to report a minimum of 4-digit or 6-digit HSN codes in their GSTR-1 filings, depending on their Aggregate Annual Turnover (AATO) in the preceding financial year.

Key Highlights:

Phase-3 Implementation: The phased rollout continues, and from May 2025 return period onwards, all applicable taxpayers must comply with the HSN code reporting requirements under Phase-3.
Mandatory Table 12 Reporting: HSN codes must be reported in Table 12 of GSTR-1/1A as per the specified digit-level norms based on turnover.

Table 13 Becomes Mandatory: Additionally, Table 13, which captures the list of documents issued during the tax period (such as invoice, credit note, debit note, etc.), will also be mandatory to file from the May 2025 return period.

Objective of This Initiative:

The mandatory inclusion of HSN codes and document details is aimed at:

Enabling better data validation and analytics.
Ensuring accurate classification of goods and services.
Reducing mismatches and simplifying audit and compliance processes.

What Taxpayers Should Do:

Review and align their invoicing and ERP systems to ensure accurate HSN code reporting.
Ensure that all document series details (such as invoice numbers and types) are properly captured for reporting under Table 13.
Regularly track updates and advisories from the GST Portal for smooth compliance.

For more detailed guidance, taxpayers are encouraged to refer to the official advisory available on the GST Portal.