After the successful implementation of Phase-I and Phase-II, Phase-III regarding Table 12 of GSTR-1 and GSTR-1A is now being introduced for the return period starting January 2025.

Description:

• Manual entry of HSN codes has been replaced by a dropdown selection.
• Table 12 has been split into two tabs: B2B and B2C, for separate reporting of supplies.
• Validations have been introduced to check the values of supplies and corresponding tax amounts in both tabs.
• Initially, these validations will function in warning mode, which will allow taxpayers to file GSTR-1 and GSTR-1A without being blocked for failing the validation.