Advisory, Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A: 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. These changes are being implemented in a phase-wise manner on GST Portal. The 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. (GSTN Advisory Dated 01/05/2025)