B2C HSN Summary Table Added in GSTR-1

Last updated: 28 May 2025

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Quick Summary

GSTR-1 now requires a separate reporting of B2B and B2C transactions from May 2025. Table 12 has been divided into 'B2B Supplies' and 'B2C Supplies' sections. Taxpayers with turnover up to £5 crore must report 4-digit HSN codes for goods and services, with B2C reporting being optional. Those with turnover exceeding £5 crore must report 6-digit HSN codes.

GSTR-1: New B2C HSN Summary Table Explained

Table 12 of GSTR-1/1A has been bifurcated into two parts "B2B Supplies" & "B2C Supplies"

B2B and B2C transactions are required to be reported separately starting from the May 2025 tax period (filing due in June 2025).

Taxpayers are now advised to prepare data accordingly.

Summary Table

Key Points To Note

Taxpayers whose turnover is up-to 5 crore are required to report 4-digit HSN codes for goods & services. However, reporting of B2C supplies are optional for those whose turnover is up to 5 crore.
Taxpayer's total turnover above 5 crore are mandatory to report 6-digit HSN codes for goods & services.
Users are not allowed to entry HSN code manually
They can select HSN codes only from a dropdown list.
A customized description mentioned in HSN master will auto-populate in a new filed called "Description as per HSN Code".

Click Here To Know More About Reporting of HSN Codes in GSTR-1

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Mitali

Finance Professional

I write about Income Tax, GST, TDS, RBI updates, government schemes, and personal finance in India. My focus is on simplifying complex tax and compliance topics into easy-to-understand guides that help readers stay updated with the latest financial rules, investment options, and regulatory changes.

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