HSN Reporting Changes in GST Returns

 This is to update you about a recent GST Advisory issued by GST portal with respect to the changes in reporting of HSN Codes in Table 12 of Form GSTR-1, w.e.f. January 2025 returns. 

 

We have summarized the advisory below:

 

·            Manual entry of HSN codes will no longer be allowed. Taxpayers would be required to select the correct HSN from drop-down list on the portal. Once selected, the system will auto-populate the description based on the chosen HSN code.

 

·            Table 12 has been divided into two tabs: B2B Supplies and B2C Supplies. The GST portal will validate the value of B2B and B2C supplies across different tables of Form GSTR-1 against Table 12.

 

·            For now, these validations are set to warning mode, meaning that even if there’s a mismatch, GST return can be filed.

 

·            A new button “Download HSN Codes List’ has been introduced to download the complete list of HSN codes.

 

·            The "Product Name as in My Master" feature is now searchable. The taxpayer can search the description provided in HSN master and upon selection the HSN code, description, UQC & Quantity shall be auto populated.

 

. | Remarks

 

·            This will help save time while filing Form GSTR-9, as it eliminates the need to cross-check HSN codes and identify errors in those reported during monthly filings.

 

This hints at the possibility of a future update for auto-populating HSN codes in Form GSTR-9