The Goods and Services Tax Network (GSTN) has notified a crucial change in the filing of GSTR-1/1A returns, effective from May 2025 onwards . Registered taxpayers will now be required to separately report HSN-wise summary of B2B and B2C outward supplies in Table 12 of GSTR-1 and 1A. This bifurcation seeks to enhance data analytics, improve accuracy in reporting, and facilitate better tax compliance monitoring. This article explains the implications, legal basis, and practical steps for businesses and professionals to comply with the new requirement. 1. Legal Framework and Notification Reference This change is brought under the powers conferred by Section 37 of the Central Goods and Services Tax Act, 2017 (CGST Act) , which deals with the furnishing of details of outward supplies. The reporting format for GSTR-1 is prescribed under Rule 59 of the CGST Rules, 2017 . While the GST Council recommended this change earlier, the GSTN advisory dated 25 May 2025 formally notified that ...