Reporting of HSN codes in Table 12 of GSTR-1/1A

Applicability of HSN code:

• Taxpayers with AATO of up-to 5 cr. are required to mandatorily report 4-digit HSN codes for goods & services.
• Taxpayers with AATO of more than 5 cr. are required to mandatorily report 6-digit HSN codes for goods & services.

As we know that portal up-to to now allows us to enter HSN code Manually.But now after Phase III coming into force Portal will not allow the user to enter HSN code manually instead now user have to select HSN from drop down list.

Here are the three major changes:

• Manual user entry of HSN will not be allowed
• HSN code can be selected from drop down only
• A customized description mentioned in HSN master will auto-populate in a new filed called “Description as per HSN Code”
• In Table-12 validation with regards to value of the supplies have also been introduced (below is the brief details of changes)

These validations will validate the value of B2B supplies shown in different Tables viz:

4A, 4B, 6B, 6C, 8 (recipient registered), 9A, 9B (registered), 9C (registered), 15 (recipient registered), 15A (recipient registered) with the value of B2B supplies shown in table-12.

Similarly, validations will validate the value of B2C supplies shown in different tables viz:

5A, 6A, 7A, 7B, 8 (recipient unregistered), 9A (export), 9A (B2CL), 9B (unregistered), 9C (unregistered), 10, 15 (recipient unregistered), 15A (recipient unregistered) with the value of B2C supplies shown in Table-12
In case of amendments, only the differential value will be taken for the purpose of validation.

However, initially these validations have been kept in warning mode only, that means warning or alert message shall be shown in case of mismatch in values, whereas taxpayers will be able to file GSTR-1 in such cases. Further, in case B2B supplies are reported in other tables of GSTR-1, in that case B2B tab of Table-12 cannot be left empty.

Apart from above, the following additional enhancement have been made in Table-12 of GSTR 1/1A:

• Table 12 of GSTR-1/1A is now bifurcated into two tabs, namely, “B2B Supplies” & “B2C Supplies”. Taxpayers need to enter HSN summary details of B2B Supplies and B2C Supplies separately under respective tab.
• A new button has been introduced in Table 12, “Download HSN Codes List”. Upon clicking of this button, taxpayer would be able to download an excel file with the updated list of HSN & SAC codes for goods and services along with their description.
• The button for “Product Name as in My Master” has now been made searchable.
• Taxpayer can search the description provided by them in My HSN Master and upon selection of the same, the HSN code, Description as per HSN Code, UQC & Quantity shall be auto-populated. This is an optional functionality.

Advisory on reporting values in Table 3.2 of GSTR-3B

Apr 11th, 2025

1. Table 3.2 of Form GSTR-3B captures the inter-state supplies made to

• unregistered persons
• composition taxpayers
• UIN holders

out of the supplies declared in Table 3.1 & 3.1.1 of GSTR-3B. The values in Table 3.2 of GSTR- 3B auto-populates from corresponding inter-state supplies declared in GSTR-1, GSTR-1A,
and IFF in requisite tables.

2.It is to inform you that from April-2025 tax period, inter-state supplies auto-populated in Table 3.2 of GSTR-3B will be made non-editable. The GSTR-3B shall be filed with the auto-populated values as generated by the system only.

3.Therefore, in case any modification/amendment is required in auto-populated values of Table 3.2 of GSTR-3B, same can be done only by amending the corresponding values in respective tables of GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.

4.To ensure that GSTR-3B is filed accurately with the correct values of inter-state supplies, it is advised to report the correct values in GSTR-1, GSTR-1A, or IFF. This will ensure the auto-populated values in Table 3.2 of GSTR-3B are accurate and compliant with GST regulations.

FAQ’s

1. What are the changes related to reporting supplies in Table 3.2?
Starting from the April 2025 tax period, the auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable, and taxpayers will need to file GSTR-3B with the auto- populated values generated by the system only.

2.How can I rectify values in Table 3.2 of GSTR-3B if incorrect values have been auto-populated after April 2025 period onwards due to incorrect reporting of the same through GSTR-1?

If incorrect values are auto-populated in Table 3.2 after April 2025, taxpayers need to correct the values by making amendments through Form GSTR-1A or through Form GSTR-1/IFF filed for subsequent tax periods.

3. What should I do to ensure accurate reporting in Table 3.2 of GSTR-3B?
Taxpayers should ensure that the inter-state supplies are reported correctly in their GSTR-1, GSTR-1A, or IFF. This will ensure that the accurate values are auto-populated in Table 3.2
of GSTR-3B.

4. Till what time/date I can amend values furnished in GSTR-1 through Form GSTR-1A?
As there is no cut-off date for filing Form GSTR-1A before GSTR-3B which means Form GSTR- 1A can be filed after filing Form GSTR-1 and till the time of filing Form GSTR-3B. Hence, any amendment required in auto-populated values of table 3.2, same can be carried out through Form GSTR-1A till the moment of filing GSTR-3B.

Also Read :HSN Codes: A Comprehensive Guide