Phase-3 of reporting of HSN codes in Table 12 of GSTR-1 & 1A from May 2025 Onwards: GSTN issues Advisory

GSTN (Goods and Services Tax Network) has issued an advisory regarding the Phase 3 implementation of HSN (Harmonized System of Nomenclature) code reporting in Table 12 of GSTR-1 and GSTR-1A forms, effective from May 2025 onwards. This phase will mandate the reporting of 6-digit HSN codes for all taxpayers, regardless of their aggregate turnover. This change aims to bring greater uniformity and detail in GST reporting, facilitating better data analysis and compliance monitoring by tax authorities. Taxpayers need to ensure their systems are updated to comply with this new requirement from the specified date.