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Informative

GSTN Update: Separate HSN-Wise B2B and B2C Reporting in GSTR-1 Mandated

Update / Judgement Date

01 Jun 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GST

GSTN has mandated separate HSN-wise reporting for B2B and B2C transactions in GSTR-1, effective April 1, 2025. The new rule, an update to Table 12 of Form GSTR-1, enhances transparency and compliance, ensuring accurate tax classification. Businesses must now provide detailed HSN codes for supplies, aiding in better data reconciliation and reducing discrepancies, with non-compliance leading to rejection of GSTR-1 submission