GSTR1 query HSN B2C
This query is : Resolved
CA Parul Saxena
(Querist)
11 July 2025
In HSN B2C whether exempt income to be reported? like rent received from residential properties are reported in table 8 but HSN of the same are supposed to be entered in HSN B2C?
12 August 2025
Exempt supplies like rent from residential properties should be reported in Table 8 (Nil Rated, Exempted, and Non-GST Supplies) of GSTR-1.
For Table 12 (HSN summary for B2C supplies), you do not need to include exempt supplies like residential rent because this table is for taxable supplies (standard-rated, zero-rated, and exempt but taxable supplies) made to consumers without GSTIN.
So, exempt income is not reported in Table 12 (HSN B2C) but is reported separately in Table 8 with the appropriate HSN code.
For Table 12 (HSN summary for B2C supplies), you do not need to include exempt supplies like residential rent because this table is for taxable supplies (standard-rated, zero-rated, and exempt but taxable supplies) made to consumers without GSTIN.
So, exempt income is not reported in Table 12 (HSN B2C) but is reported separately in Table 8 with the appropriate HSN code.
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
- Depreciation Chart Companies Act
- EPF ECR NEW FILE SEP 17TH 2026
- Capital Gail Exemption Certificate
- TAX AUDIT ON PROFESSIONAL INCOME
- SECTION 393(3) TAX ON CASH WITHDRAWAL
- Capitalgain tax purposes for valuation report compulsory
- Utilisation Fy 25-26 TDS challans in Fy 26-27 TDS Return
- Clarification Requested: Gift → NRO → NRE → Overseas Transfer - USA/CANDA (FEMA & Tax Compliance)
- Under marginal scheme
- Oct 2025 Invoices
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
