Phase-III Implementation of Table-12 in GSTR-1 and GSTR-1A Begins April 2025

📊 GST Update: Phase-III Changes in Table-12 of GSTR-1 & GSTR-1A Applicable from April 2025

The Goods and Services Tax Network (GSTN) has issued an advisory dated 11th April 2025, notifying taxpayers about the Phase-III changes to Table-12 in GSTR-1 and GSTR-1A, effective from the April 2025 tax period.

These changes are designed to enhance data accuracy, simplify HSN reporting, and improve consistency in GST filings.

🔍 Key Changes in Table-12 (HSN Summary Reporting)

1️⃣ Separation of B2B and B2C Reporting

1. Table-12 has now been split into two parts:

• B2B (Business-to-Business)
• B2C (Business-to-Consumer)

    2. Taxpayers must report HSN-wise summary details separately for each category.

2️⃣ HSN Code Selection via Dropdown

1. Manual entry of HSN codes has been discontinued
2. Taxpayers must now select the correct HSN code from a system-generated dropdown list
3. This is aimed at reducing typographical errors and improving data validation

📌 Why These Changes Matter

These reforms are aimed at:

1. Standardizing HSN summary reporting
2. Reducing data inconsistencies in returns
3. Facilitating easier cross-verification and analytics for GSTN

📚 Implementation Support

Taxpayers are strongly advised to:

1. Refer to the detailed implementation advisory dated 22nd January 2025, available on the GST Portal
2. Update their ERP systems and internal workflows accordingly
3. Ensure team members handling GSTR filings are trained on the new dropdown HSN mechanism

✅ ThinkBizFilings Is Here to Help

Need help with adapting to the new GSTR-1 Table-12 format? At ThinkBizFilings, we provide:

1. Expert GST return filing support
2. Hands-on training for your team
3. System update guidance for ERP compliance