GST Practioneers need to gear up for changes in GST Return filing procedures. Reporting of HSN codes in Table 12 of GSTR-1 & 1A is being implemented from February 2025 return period.
Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Validation regarding values of the supplies and tax amounts involved in the same, have also been introduced for both the tabs of Table-12.

i. Manual user entry of HSN will not be allowed.
ii. HSN code can be selected from drop down only.
iii. A customized description mentioned in HSN master will auto-populate in a new filed called “Description as per HSN Code”.

In initial period these validations have been kept in warning mode only. Failing the validation will not be a blocker for filling of GSTR-1& 1A.