GST: The Goods and Services Tax Network (GSTN) has initiated Phase-III changes in Table-12 of GSTR-1 and GSTR-1A, applicable from the April 2025 tax period.(14.04.2025)

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GST:

GSTN Advisory: Implementation of Phase-III Changes in Table-12 of GSTR-1/GSTR-1A (Effective April 2025 Tax Period)

The Goods and Services Tax Network (GSTN) has initiated Phase-III changes in Table-12 of GSTR-1 and GSTR-1A, applicable from the April 2025 tax period. Key highlights:

  1. Structural Bifurcation:
    Table-12 has been split into two distinct tables for B2B and B2C supplies. Taxpayers are now required to report the HSN-wise summary of these supplies separately in their respective tables.
  2. HSN Entry Restriction:
    Manual entry of HSN codes is disallowed. Taxpayers must select the correct HSN code from a system-generated dropdown list.

 

[GSTN Advisory dated 11.04.2025]