GSTN to Implement Phase-3 HSN Code Mandate & Table 13 Reporting From May 2025

Starting May 2025, GST Network will implement Phase 3 of HSN code reporting, making 6-digit HSN codes mandatory for businesses with annual turnover exceeding ₹5 crore. Simultaneously, Table 13 reporting in GSTR-1 becomes compulsory, requiring disclosure of B2C interstate supplies above ₹50,000. These measures aim to bring greater transparency to GST filings, minimize classification disputes, and facilitate smoother input tax credit verification. The changes are expected to reduce mismatches between supplier and recipient filings while helping tax authorities track transactions more effectively.