GSTR1 query HSN B2C

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CA Parul Saxena (Querist)
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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?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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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.

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