Vide Notification No. 78/2020 – Central Tax dated 15th October, 2020, 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 their Aggregate Annual Turnover (AATO) in the preceding Financial Year.

• Part 1 of Phase I has already been implemented from April 01, 2022 and is currently live on GST Portal. From 01 August 2022, Part-II of Phase-I would be implemented on GST Portal and the taxpayers would need to report HSN in table 12 of GSTR-1 as per below mentioned scheme:-

Taxpayers with AATO of up-to 5 cr.

• To continue as it is.

Taxpayers with AATO of more than 5 cr.

• Taxpayers would be required to mandatorily report 6-digit HSN code.
• Manual user entry would be allowed for entering HSN or description and in case of a wrong HSN reported a warning or alert message will be shown. However, taxpayers will still be able to file GSTR-1.