Quick Summary
While filling GSTR-1, it has been noticed that many taxpayers facing technical issues while filing GST returns in May mainly due to problems in Table 12 (HSN-wise summary for B2B supplies) and Table 13 reporting.
HSN Summary Error
An error is noted regarding the missing HSN-wise summary for B2B supply in table number 12. But in some cases, there are no actual B2B supplies to report.
The issue pertains to unregistered persons - there is no entry for B2B supply, indicating error that no B2B supply HSN has been reported. In this case, no B2B supply was made, causing confusion regarding the error message.
What To do Now?
A Temporary Solution
- Identify the HSN code causing the issue.
- Select HSN code under B2B supplies in Table 12 if you have any nil rated supply.
- Enter a nominal quantity and a taxable value of ₹1 with the GST rate set to zero, reflecting the nil-rated supply correctly.
It is recommended only because the deadline is 11th June 2025, hoping the department resolves the issue earlier.
FAQ :
The main technical issue is related to Table 12 (HSN-wise summary for B2B supplies) and Table 13, causing errors while filing GSTR-1.
An error is noted regarding a missing HSN-wise summary for B2B supply in Table 12, even when there are no actual B2B supplies to report.
The issue pertains to unregistered persons where there is no entry for B2B supply, leading to an error message indicating no B2B supply HSN has been reported, despite no B2B supplies being made.
Identify the HSN code causing the issue and select it under B2B supplies in Table 12, entering a nominal quantity and a taxable value of ₹1 with a zero GST rate to reflect nil-rated supply.
This temporary solution is recommended because the filing deadline is 11th June 2025, and it's hoped the department will resolve the underlying issue before then.
CAclubindia
