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.
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