GSTR-1/1A Filing Update May 2025: Mandatory Document Reporting of HSN Code in GSTR 1
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The GST portal has introduced important changes in GSTR-1 filing, making HSN code reporting and document details mandatory from the May 2025 return period. Whether you have turnover below or above ₹5 crores, accurate selection of HSN codes and validation of supply values is now essential for seamless GST compliance.
- Taxpayers have an annual turnover of up to 5 cr. – 4 Digit HSN Code
- Taxpayers having an annual turnover more than 5 cr. – 6 Digit HSN Code
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GSTR-1/1A Filing Update May 2025: Mandatory Document Reporting of HSN Code in GSTR 1
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Note:
From May 2025 return period, the changes implemented are detailed below.
- Manual user entry of HSN will not be allowed.
- HSN code can be selected from the drop-down only.
- A customized description mentioned in the HSN master will auto-populate in a new field called “Description as per HSN Code”.
In Table 12 of GSTR 1 validation, the value of the supplies has also been introduced.
- These validations will validate the value of B2B supplies shown in different Tables viz: 4A, 4B, 6B, 6C, 8 (recipient registered), 9A, 9B (registered), 9C (registered), 15 (recipient registered), 15A (recipient registered) with the value of B2B supplies shown in table-12.
- Similarly, validations will validate the value of B2C supplies shown in different tables viz: 5A, 6A, 7A, 7B, 8 (recipient unregistered), 9A (export), 9A (B2CL), 9B (unregistered), 9C (unregistered), 10, 15 (recipient unregistered), 15A (recipient unregistered) with the value of B2C supplies shown in Table-12.
- In case of amendments, only the differential value will be taken for validation.
Note:
However, initially, these validations have been kept in warning mode only, which means a warning or alert message shall be shown in case of mismatch in values, whereas taxpayers will be able to file GSTR-1 in such cases. Further, in case B2B supplies are reported in other tables of GSTR-1, in that case B2B tab of Table 12 cannot be left empty.
Apart from the above, the following additional enhancements have been made in Table 12 of GSTR1/1A:
- Table 12 of GSTR-1/1A is now bifurcated into two tabs, namely, “B2B Supplies” & “B2C Supplies”.
- Taxpayers need to enter the HSN summary details of B2B Supplies and B2C Supplies separately under the respective tabs.
- A new button has been introduced in Table 12, “Download HSN Codes List”. Upon clicking this button, the taxpayer would be able to download an Excel file with the updated list of HSN & SAC codes for goods and services, along with their description.
- The button for “Product Name as in My Master” has now been made searchable. A taxpayer can search the description provided by them in My HSN Master, and upon selection of the same, the HSN code, Description as per HSN Code, UQC & Quantity shall be auto-populated.
This is an optional functionality.
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Detail of Document Issued Is Now Mandatory in GSTR 1
In Table 13 of GSTR 1/1A, which requires taxpayers to provide details of documents issued, is now mandatory from May 2025 return period. Taxpayers will no longer be able to leave this table blank and proceed with filing their return. If B2B or B2C supplies are reported in any table of GSTR-1 or GSTR-1A, an error message will appear if Table 13 has not been filled.
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Conclusion
Starting from the May 2025 return period, reporting HSN codes and details of documents issued in GSTR-1 has become mandatory. Businesses must ensure correct filing to avoid future issues. Whether you are new or already registered, it’s important to stay updated. If you need help with GST Registration in Rajasthan or compliance support, we are here for you!
Why Choose E Accountax Manager?
At E Accountax Manager, we simplify GST compliance for you. Whether it’s filing GSTR-1 accurately or updating your HSN codes, our team ensures everything is handled smoothly. We also offer GST registration services in India, helping businesses across the country. Trust us to be your partner in growth and hire a personal CFO to manage your taxation stress-free!
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