The GSTN has introduced important changes in GSTR-1 and GSTR-3B filing that will be applicable from April, 2025. Here’s a quick summary of what’s changing:
🔹 Table 12 (HSN summary) in GSTR-1 Now Mandatory
Even for B2C businesses with turnover below ₹5 crore, Table 12 (HSN summary) is now compulsory.
- Separate HSN reporting for B2B and B2C sales.
- Select HSN from a dropdown menu (manual entry not allowed).
- No blank tables—reporting is mandatory.
🔹 Table 3.2 (Details of inter-state supplies) in GSTR-3B Made Non-Editable
- Once submitted, cannot be edited.
- Any corrections must be made via next month’s GSTR-1 or GSTR-1A.
- More tables in GSTR-3B may also become non-editable soon.
🔹 HSN Code Rules from April, 2025
- Up to ₹5 crore turnover: 4-digit HSN (mandatory)
- Above ₹5 crore: 6-digit HSN (mandatory)
- All B2B transactions: 6-digit HSN mandatory, regardless of turnover
- B2C up to ₹5 crore: 4-digit HSN optional
🔹 Validation & Error Handling
- Real-time validation of HSN codes against Tables 4A, 4B, 6A, and 6B.
- Warnings will be shown for mismatches — returns can still be filed, but notices may follow.
- Ensure proper mapping of sales values and HSNs to avoid future issues.
✅ Tip: Stay updated, train your team, and review software compatibility to avoid filing errors.
📌 Refer to Notification No. 78/2020 for detailed guidance.