Hsn code in GST
This query is : Resolved
04 June 2025
Sir.
I heard about there is change in HSN code update in GST portal. B2B& B2C Separate update. During May25 we have also export sales.
Let's me know how update that exportsales in HSN area of portal.
With regards
Binu
I heard about there is change in HSN code update in GST portal. B2B& B2C Separate update. During May25 we have also export sales.
Let's me know how update that exportsales in HSN area of portal.
With regards
Binu
06 June 2025
Explanation: Why Export Sales Go Under "B2B" in Table 12
As per the GSTN schema, “B2B” in Table 12 includes:
All taxable outward supplies where HSN reporting is mandatory, excluding B2C (domestic retail).
That includes:
Supplies to registered persons (normal B2B)
Exports with or without payment of tax
SEZ supplies
Even though the export buyer does not have a GSTIN, the sale is still treated as a “zero-rated outward taxable supply” under Section 16 of IGST Act, and therefore not B2C.
As per the GSTN schema, “B2B” in Table 12 includes:
All taxable outward supplies where HSN reporting is mandatory, excluding B2C (domestic retail).
That includes:
Supplies to registered persons (normal B2B)
Exports with or without payment of tax
SEZ supplies
Even though the export buyer does not have a GSTIN, the sale is still treated as a “zero-rated outward taxable supply” under Section 16 of IGST Act, and therefore not B2C.
Message likes :
1 times
06 June 2025
export customers do not have GSTINs, so at first glance, exports don’t appear to fit under “B2B” (business-to-business) in the usual sense.
But in GSTR-1 Table 12 (HSN Summary), classification is not based on whether the recipient has a GSTIN, but rather on the nature of the supply as per GST reporting logic.
But in GSTR-1 Table 12 (HSN Summary), classification is not based on whether the recipient has a GSTIN, but rather on the nature of the supply as per GST reporting logic.
Message likes :
1 times
06 June 2025
How to Report Export Sales in HSN Table (as per May 2025 Update):
Even though the portal doesn’t show an “Exports” tab in Table 12, you should:
➤ Include export HSN data under B2B
This is because exports are treated as zero-rated B2B supplies under GST for the purpose of HSN summary.
Even though the portal doesn’t show an “Exports” tab in Table 12, you should:
➤ Include export HSN data under B2B
This is because exports are treated as zero-rated B2B supplies under GST for the purpose of HSN summary.
Message likes :
1 times
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
- Capital gains-24.06.2025
- TDS DEDUCTED ON PAN OF DECEASED FOR INCOME EARNED POST DEATH
- Taxation under the head Salaries
- Confused regarding applicability of books of accounts and audit
- FNO transaction not reflecting AIS
- Payment of Professional Tax to Chennai Corporation
- Ltcg-20.06.2025
- Disclosure in DPT-3
- ITR 3 TO ITR 4
- STCG on equity shares/ETF-24.06.2025
- Equalization Levy NIL Return Filing
- How to enter RCM after due date is over
- Credit Notes against cancellation of Invoices issued to SEZ Developer
- TWO GST REGISTRATION FOR SAME BUSINESS
- Is Special Resolution needed Loan From Directors by a Private Limited Company 4 times the net worth.
- How can Wikipedia serivces really save your time?
- Regarding to Relinquishment of Rights
- VRS Receipts Exemption limit
- Traces- TDS Demand Outstanding
- Can I pay someone to do my NVQ assignment in UK?
Trending Online Classes
-
Live Course on EPF & ESI Act - Mastercourse(With Govt Certificate)
Mr.Balamurugan Ranganathan16 June 2025
CAclubindia
