#gstr-1

2 articles

GST returns are barred after three years: what it means if you have unfiled returns

GSTR-1, 3B, 4, 9 and other returns can no longer be filed once three years have passed since their due date. Here is how the rule works and what to do about old returns.

12 Nov 20261 min read

HSN codes in GSTR-1: Table 12 and Table 13

GST Returns

HSN codes in GSTR-1: Table 12 dropdowns, B2B/B2C split and the now-mandatory Table 13

GSTR-1 now asks you to pick HSN codes from a dropdown, report B2B and B2C separately in Table 12, and fill Table 13 (documents issued). What changed in Phase 3.

12 Nov 20261 min read