Export sales updation in hsn wise
This query is : Resolved
10 October 2025
sir,
During sep 25, we have inward remittance& local service .We have LUT and I updated export service in gst 6A Table as payment without tax and mark 0% & B2C in table 7BC2
while updating HSN Code we have export and local b2c service . in case of export I update this transaction as B2B and local service as B2c In table no 12
While generating gstr1 . it show following mismatch box
"The taxable values or tax amounts entered in Table 12 (B2B Supplies) do not match with the totals in Table 4, 6B, 6C, 8 (recipient registered), 9A (B2B), 9B (registered), 9C (registered), 15 & 15A (where recipient is registered). Do you want to proceed further?"
I remove all updated data and filled same manner , again show same mismatch box
How to slove this problem
Please advise
Binu
During sep 25, we have inward remittance& local service .We have LUT and I updated export service in gst 6A Table as payment without tax and mark 0% & B2C in table 7BC2
while updating HSN Code we have export and local b2c service . in case of export I update this transaction as B2B and local service as B2c In table no 12
While generating gstr1 . it show following mismatch box
"The taxable values or tax amounts entered in Table 12 (B2B Supplies) do not match with the totals in Table 4, 6B, 6C, 8 (recipient registered), 9A (B2B), 9B (registered), 9C (registered), 15 & 15A (where recipient is registered). Do you want to proceed further?"
I remove all updated data and filled same manner , again show same mismatch box
How to slove this problem
Please advise
Binu
10 October 2025
The mismatch in GSTR-1 usually occurs due to discrepancies in how export (B2B) and local (B2C) services are reported across different tables, especially when dealing with services, LUT, and zero-rated supplies. The warning you see means the details in Table 12 (B2B Supplies) do not match amounts reported elsewhere in your GSTR-1, particularly Tables 4, 6B, 6C, 8, 9A, 9B, 9C, 15, and 15A, which all relate to B2B exports/supplies to registered recipients.
10 October 2025
Key Steps to Resolve the GSTR-1 Mismatch
Double-Check Transaction Categorization:
Ensure that exports under LUT (without payment of tax) are consistently recorded in the relevant export tables (usually Table 6A, 6B/6C for exports with/without payment). These should not appear in Table 12 unless explicitly required.
Exports are generally B2B and should reflect under Tables 6A (Export Invoices).
Local Services Entries:
Local B2C supplies should go into Table 7 (B2C large invoices) or Table 10 (B2C others), not Table 12. Double-check that local services are not classified as B2B/export anywhere else inadvertently.
Double-Check Transaction Categorization:
Ensure that exports under LUT (without payment of tax) are consistently recorded in the relevant export tables (usually Table 6A, 6B/6C for exports with/without payment). These should not appear in Table 12 unless explicitly required.
Exports are generally B2B and should reflect under Tables 6A (Export Invoices).
Local Services Entries:
Local B2C supplies should go into Table 7 (B2C large invoices) or Table 10 (B2C others), not Table 12. Double-check that local services are not classified as B2B/export anywhere else inadvertently.
10 October 2025
HSN/SAC Codes:
Ensure correct and consistent HSN/SAC codes and values are used for each supply. Errors here can cause mismatches across summarized tables.
Payment Status:
Reporting exports under LUT (zero-rated, no tax paid) in Table 6A is correct. Do not repeat the same transaction in Table 12 (B2B) unless it’s genuinely a registered domestic recipient.
Totals Consistency Check:
The sum of B2B invoices in Table 12 should match B2B transaction totals elsewhere (like Tables 4, 6B, 6C, etc.), where recipient is registered. Review all B2B entries and ensure no duplications or wrongful inclusions.
Avoid Double Reporting:
Do not report the same invoice or transaction as both export (B2B, LUT) and local (B2C) service. Each document/supply should be reflected once in the correct section of GSTR-1.
Ensure correct and consistent HSN/SAC codes and values are used for each supply. Errors here can cause mismatches across summarized tables.
Payment Status:
Reporting exports under LUT (zero-rated, no tax paid) in Table 6A is correct. Do not repeat the same transaction in Table 12 (B2B) unless it’s genuinely a registered domestic recipient.
Totals Consistency Check:
The sum of B2B invoices in Table 12 should match B2B transaction totals elsewhere (like Tables 4, 6B, 6C, etc.), where recipient is registered. Review all B2B entries and ensure no duplications or wrongful inclusions.
Avoid Double Reporting:
Do not report the same invoice or transaction as both export (B2B, LUT) and local (B2C) service. Each document/supply should be reflected once in the correct section of GSTR-1.
10 October 2025
Step-by-Step Troubleshooting
Review all export invoices entered in Table 6A or 6B/6C and confirm they do not appear in Table 12.
Check if any local service invoice has accidentally been entered as B2B/export.
Ensure Table 12 contains only domestic B2B invoices and no export transactions.
Use the GSTR-1 summary reconciliation and download the summary/preview PDF to cross-check totals table wise.
Review all export invoices entered in Table 6A or 6B/6C and confirm they do not appear in Table 12.
Check if any local service invoice has accidentally been entered as B2B/export.
Ensure Table 12 contains only domestic B2B invoices and no export transactions.
Use the GSTR-1 summary reconciliation and download the summary/preview PDF to cross-check totals table wise.
10 October 2025
Good luck...
10 October 2025
Good luck..
10 October 2025
sir.
thank you for reply .I have doubt in respect of hsn code and table details
export sales hsn wise where is to update . if we not update export sales hsn wise total value of service not match with hsn wise.
one more while I checking current GSTR1
table 5 - B2C (Large) Invoices.
table 7 - B2C (Others).
table 12 - HSN - wise summary of outward supplies
thank you for reply .I have doubt in respect of hsn code and table details
export sales hsn wise where is to update . if we not update export sales hsn wise total value of service not match with hsn wise.
one more while I checking current GSTR1
table 5 - B2C (Large) Invoices.
table 7 - B2C (Others).
table 12 - HSN - wise summary of outward supplies
10 October 2025
Core Issue: GSTR-1 Table Mismatch Warning
The mismatch warning (“The taxable values or tax amounts entered in Table 12 (B2B Supplies) do not match...”) arises due to inconsistencies in your data entry across the relevant tables in GSTR-1. This often happens because:
Export and local supplies are not mapped consistently between summary (HSN, Table 12) and detailed supply tables (Tables 4, 5, 6A, 6B, 7).
HSN-wise summary (Table 12) does not tally with the supply values captured in the respective export/b2b/b2c tables.
Incorrect recipient types (B2B/B2C) are used for export invoices.
The mismatch warning (“The taxable values or tax amounts entered in Table 12 (B2B Supplies) do not match...”) arises due to inconsistencies in your data entry across the relevant tables in GSTR-1. This often happens because:
Export and local supplies are not mapped consistently between summary (HSN, Table 12) and detailed supply tables (Tables 4, 5, 6A, 6B, 7).
HSN-wise summary (Table 12) does not tally with the supply values captured in the respective export/b2b/b2c tables.
Incorrect recipient types (B2B/B2C) are used for export invoices.
10 October 2025
Required Corrections
Table Mapping and Invoice Type
Exports with LUT: Report these in Table 6A (Exports), not in B2B or B2C tables. These are not regular B2B even though they may be to foreign entities with GSTIN-like numbers.
Local B2C: Report in Table 7 (B2C – Others or Large if invoice > Rs 2.5 lakh).
HSN Details: Table 12 should summarize all outward supplies (B2B, B2C, Exports) on an HSN-basis. The values in Table 12 (HSN) must match the values supplied across all other applicable tables.
HSN Code Entry
Update export and local B2C service sales, segregated by HSN, in Table 12.
The HSN summary in Table 12 must cover all outward supplies, including those reported under exports, B2B, and B2C.
Table Mapping and Invoice Type
Exports with LUT: Report these in Table 6A (Exports), not in B2B or B2C tables. These are not regular B2B even though they may be to foreign entities with GSTIN-like numbers.
Local B2C: Report in Table 7 (B2C – Others or Large if invoice > Rs 2.5 lakh).
HSN Details: Table 12 should summarize all outward supplies (B2B, B2C, Exports) on an HSN-basis. The values in Table 12 (HSN) must match the values supplied across all other applicable tables.
HSN Code Entry
Update export and local B2C service sales, segregated by HSN, in Table 12.
The HSN summary in Table 12 must cover all outward supplies, including those reported under exports, B2B, and B2C.
10 October 2025
Good luck..
10 October 2025
Good luck..
10 October 2025
Good luck..
10 October 2025
sir,
I remove all the details from GSTR1 and enter carefully one by one .
first stage
Remove table 12 HSN details and generate gstr 1
then it how message that " you not update b2c details"
second stage
I add b2c service in table 12 and press generate button
then it no error & it show "ready to file "
third stage
I test add once again export service in table 12 under b2b then i got
Status- Error in Proceed To File
for this excise I thing export wise hsn code not able to add table 12 under b2b wise.
My doubt is " where export service value add in hsn table 12
please advise
I remove all the details from GSTR1 and enter carefully one by one .
first stage
Remove table 12 HSN details and generate gstr 1
then it how message that " you not update b2c details"
second stage
I add b2c service in table 12 and press generate button
then it no error & it show "ready to file "
third stage
I test add once again export service in table 12 under b2b then i got
Status- Error in Proceed To File
for this excise I thing export wise hsn code not able to add table 12 under b2b wise.
My doubt is " where export service value add in hsn table 12
please advise
10 October 2025
Good luck..
10 October 2025
Best Practice Steps
Step 1: Remove all previous entries from GSTR-1 draft.
Step 2: Add export services only in Table 6A/6B and their HSN code in Table 12 under “Exports” column.
Step 3: Enter local B2C services in Table 7 and Table 12 as “B2C”.
Step 4: Do not enter export services as B2B in any table.
Step 5: After entering details, generate GSTR-1 and check for errors.
Step 1: Remove all previous entries from GSTR-1 draft.
Step 2: Add export services only in Table 6A/6B and their HSN code in Table 12 under “Exports” column.
Step 3: Enter local B2C services in Table 7 and Table 12 as “B2C”.
Step 4: Do not enter export services as B2B in any table.
Step 5: After entering details, generate GSTR-1 and check for errors.
10 October 2025
Sir.
Under table 12 hsn only two catergory B2B &B2C.not export catergory found
Under table 12 hsn only two catergory B2B &B2C.not export catergory found
10 October 2025
In your case it will be reported under B2C, as the same has been reported in Table 7.
11 October 2025
sir.
export invoice is add table 12 in b2c and it filed .
once again thank you for spending your valuable time with me
with regards
Binu
export invoice is add table 12 in b2c and it filed .
once again thank you for spending your valuable time with me
with regards
Binu
11 October 2025
You are welcome.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Applicability of TDS on CFS, CHA fees, and shipping line charges
- Notice from IT DEPTT IF FD AMOUNT EXCEEDS 10 LACS
- Unable to generate and save json file for updated return
- GST payable under RCM
- Applicablity on tds
- LTCG offset against property buy
- Tax audit & Switching from Presumptive taxation
- PRODUCT AND SERVICE CATEGORY CODE
- WRONGLY UPLOADED 10IF FOR COOPERATIVE SOCIETY
- GSTR9- ITC
- GST QUERY TO RAISED PROFESSIONAL FEE BILL BY CA
- Place of supply under Gst for tax audit services
- Which SAC code should be selected??
- Import purchase entry
- Rule 54(1A) for Distributing ITC
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
- CA Articleship Extension Matter
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
Trending Online Classes
-
LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
Sachin Jain03 November 2025
CAclubindia
