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While the system is enforcing this limit strictly, there is no clear or functional workflow available on the portal to opt out of the Optional Category.
Starting January 2025, Phase-3 of HSN validation in Table 12 of GSTR-1 is here
At times it is seen that taxpayer are receiving notices issued solely under the provisions of Section 47 for recovery of late fees for delayed filing returns.
Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5
In a key update to simplify and improve GST data, the GSTN has split Table-12 of the GSTR-1 form into two parts: one for B2B sales (Table 12A) and one for B2C sales (Table 12B), starting with the May 2025 tax period.
The Supreme Court of India delivered an important judgement on March 21, 2025, relating to revision of GST returns beyond the law prescribed time limit, if such revision does not lead to loss of revenue for the government.
GSTN issued advisory on reporting of HSN in table 12 and list of documents in table 13 of GSTR-1/1A
GSTN has implemented phase wise changes in Table-12 of GSTR-1 or GSTR-1A.
GSTN issued advisory on implementation of reporting HSN codes in GSTR-1 using dropdown facility in the portal replacing manual entry of HSN.
CBIC issued Notification no. 01/2025 – Central Tax dated 10.01.2025. It Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be.