EXEMPTED SALE TO CUSTOMER AND TABLE 12 &13 IN GSTR 1
This query is : Resolved
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
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.
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.
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.
For B2C sales only, Table 12B is not mandatory and can be left blank or filled with nil/exempted values.
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.
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.
19 September 2025
Good Luck...
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