EXEMPTED SALE TO CUSTOMER AND TABLE 12 &13 IN GSTR 1

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MOHD SHAHID (Querist)
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13 September 2025 Hello, Exempted and Nil rated sale done to customers. No other taxable sale. How to fill table 12. What to select B2B or B2C. Valuable response is awaited

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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13 September 2025 Exempted/Nil Rated sale to registered customers: Select B2B in Table 12A and include HSN summary details for these sales, even if they are nil rated or exempted. The GSTN mandates B2B HSN-wise reporting.

Exempted/Nil Rated sale to unregistered customers: Select B2C in Table 12B for such sales. B2C HSN summary is currently optional for turnover up to ₹5 crore; it can be left blank or filled with any values.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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13 September 2025 If no B2B sales are present and the portal demands a B2B entry, enter any HSN code and UQC in Table 12A, and fill the value fields as ‘0’. This avoids system errors and allows filing to proceed.

For B2C sales only, Table 12B is not mandatory and can be left blank or filled with nil/exempted values.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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13 September 2025 For nil rated sales: Report sales to registered dealers in B2B tab, unregistered in B2C tab.
If portal shows an error for leaving Table 12A blank, enter a dummy row as instructed.

For situations with only B2C, nil, or exempted sales, enter at least one dummy B2B entry if needed and report B2C sales in Table 12B as optional. This ensures successful filing and compliance with current GST filing mandates.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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19 September 2025 Good Luck...

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