{"id":3419,"date":"2025-04-15T22:22:00","date_gmt":"2025-04-15T16:52:00","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=3419"},"modified":"2025-04-16T13:35:28","modified_gmt":"2025-04-16T08:05:28","slug":"gstn-implements-phase-iii-changes-in-table-12-of-gstr-1-and-gstr-1a-mandating-hsn-wise-b2b-and-b2c-bifurcation","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/gstn-implements-phase-iii-changes-in-table-12-of-gstr-1-and-gstr-1a-mandating-hsn-wise-b2b-and-b2c-bifurcation","title":{"rendered":"GSTN Implements Phase-III Changes in Table-12 of GSTR-1 and GSTR-1A w.e.f. April 2025 Mandating HSN-Wise B2B and B2C Bifurcation"},"content":{"rendered":"

GSTN Advisory, Dated 11-04-2025<\/em><\/p>\n

The Goods and Services Tax Network (GSTN) has earlier via GSTN Advisory, Dated 09-01-2025 announced the rollout of Phase-III changes to Table-12 of Form GSTR-1 and Form GSTR-1A. Now, in this advisory, it is informed that the phase III would be made effective from the April 2025 tax period. In this phase, manual entry of HSN has been replaced \u202fby choosing correct HSN from given Drop down.<\/p>\n

Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately. Additionally, these new validations will cross-check the reported values for Business-to-Business (B2B) and Business-to-Consumer (B2C) supplies with corresponding data in other tables of Form GSTR-1.<\/p>\n","protected":false},"excerpt":{"rendered":"

GSTN Advisory, Dated 11-04-2025 The Goods and Services Tax Network (GSTN) has…<\/p>\n","protected":false},"author":5,"featured_media":3422,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,62,189],"tags":[],"class_list":["post-3419","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-statutory-scope"],"yoast_head":"\nGSTN Implements Phase-III Changes in Table-12 of GSTR-1 and GSTR-1A w.e.f. 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