Advisory on Table-12 of GSTR-1 or GSTR-1A: GSTN is going to implement Phase-III of Table 12 of GSTR 1 & 1A from April, 2025 tax period onwards. Table-12 captures HSN-wise summary of outward supplies. It has been bifurcated into two tables namely B2B and B2C, to report these summary of these supplies HSN wise separately in corresponding table. Manual entry of HSN will not be allowed. Taxpayer will be able to choose correct HSN from given Drop down. (GSTN Advisory Dated 11/04/2025)