Major Changes in GSTR‑1 from May 2025 to be filed in June 2025

B2B & B2C separate Reporting of HSN Codes in GSTR‑1 from May 2025 and Document no Field becomes mandatory

The Goods and Ser­vices Tax Net­work (GSTN) has made new changes in how you report HSN (Har­mo­nized Sys­tem of Nomen­cla­ture) codes in your GSTR‑1 return, start­ing from the return for May 2025. This update is impor­tant for all busi­ness­es reg­is­tered under GST, whether large or small.

Let us explain these changes so that you can file your returns cor­rect­ly and avoid errors.

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What is Changing?

 1. HSN Code Reporting in Table 12

You are already required to men­tion HSN codes for goods and ser­vices in Table 12 of your GSTR‑1 form based on your turnover. Here’s what’s new from Phase 3 (May 2025):

Your Turnover (Pre­vi­ous Year)	New Rule (from May 2025)
Up to ₹5 Crore	Must report 4‑digit HSN codes
More than ₹5 Crore	Must report 6‑digit HSN codes

 Man­u­al typ­ing of HSN is no longer allowed. Now, you have to select the HSN from a drop­down list only. A descrip­tion based on that HSN will be auto-filled in a new field called:
“Descrip­tion as per HSN Code”

 

2. Table 12 – New Validations for Value Entries

The GST por­tal will now cross-check the val­ue of sup­plies report­ed in Table 12 with the val­ues report­ed in oth­er parts of GSTR‑1, like:

• For B2B Sales (Busi­ness to Busi­ness): Tables 4A, 4B, 6B, 6C, 8, 9A, 9B, etc.
• For B2C Sales (Busi­ness to Con­sumer): Tables 5A, 6A, 7A, 7B, 9A, 9B, etc.
• Good News: These checks will show a warn­ing mes­sage only for now, and you can still file the return.

But, if you report B2B sales else­where, you must also fill in Table 12’s B2B sec­tion — it can­not be left blank.

3. New Tabs in Table 12

Table 12 (HSN Code Report­ing) is now divid­ed into two sec­tions:

• B2B Sup­plies
• B2C Sup­plies

Please report each type of sup­ply sep­a­rate­ly in its cor­rect tab.

4. Helpful New Features for Taxpayers

• A Down­load HSN Codes List but­ton is avail­able — click it to get an Excel sheet of all HSN and SAC codes with their descriptions.

• The “Prod­uct Name in My Mas­ter” option is now search­able. You can search and pick your prod­uct name to auto-fill details like HSN, unit, and quan­ti­ty. (This is optional.)

 5. Changes in Table 13 of GSTR‑1

Start­ing May 2025, Table 13 (Doc­u­ments Issued) is now manda­to­ry. You can­not leave it blank if you’re report­ing any B2B or B2C sales.

If you for­get to fill Table 13, the sys­tem will show an error, and you won’t be able to file the return.

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What Should You Do Now?

• Check your turnover for the last finan­cial year.
• Start using the cor­rect num­ber of HSN dig­its (4 or 6).
• Get famil­iar with the drop­down HSN selec­tion.
• Always fill both Table 12 and Table 13 properly.
• Use the new down­load and search tools to make data entry easier.