HSN Summary Update Now Live on GST Portal

Starting May 2025 return period, GSTR-1 filing will be more detailed. The GST portal has rolled out mandatory HSN summary changes.

👉 What’s Changed?
• Table 12 must now show separate HSN summaries for:
• B2B supplies
• B2C supplies

• Table 13 is now mandatory
Declare serial number ranges for all docs: invoices, credit notes, debit notes, etc.

👉 What You Need to Report Now

• B2B HSN: HSN code, description, taxable value, tax amount, UQC & quantity

• B2C HSN: HSN code, description, UQC, taxable value & selected tax rate

👉 Matching Matters

• B2B HSN summary must match values in Tables 4A/4B/6B/6C (plus 9B adjustments)

• B2C HSN summary must align with Table 7 (plus unregistered credit/debit in 9B)

👉 Effective From
• These changes apply for May 2025 GSTR-1
• Due date: June 11, 2025

👉 Why This Matters
• These changes impact the entire GSTR-1 filing process
• Prepping data correctly is key to avoiding errors