Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A.
Vide Notification No. 78/2020 – Central Tax dated 15th
October 2020, it is mandatory for the taxpayers to report minimum 4 digits or 6
digits of HSN Code in table-12 of GSTR-1 on the basis of Aggregate Annual
Turnover (AATO) in the preceding Financial Year. To facilitate the taxpayers,
these changes are being implemented in a phase-wise manner on GST Portal
wherein Phase 2 was implemented on GST Portal effective from 01st November
2022.
In continuation of the phase wise implementation, Phase-3 of
reporting of HSN codes in Table 12 of GSTR-1 & 1A shall be implemented
from May 2025 return period. Further , table 13 of GSTR-1/1A
is also being made mandatory for the taxpayers from the said tax period. For
detailed advisory please click here.
Thanking You,
Team GSTN
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