New GST rule from May 2025: Separate sections for business and customer sales

In a key update to simplify and improve GST data, the Goods and Services Tax Network (GSTN) has split Table-12 of the GSTR-1 form into two parts: one for business-to-business (B2B) sales (Table 12A) and one for business-to-customer (B2C) sales (Table 12B), starting with the May 2025 tax period. The change introduces mandatory HSN-wise reporting, although currently in a “warning mode”, allowing tax…