HSN Reporting for B2c in GST-1

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This discussion seeks clarification on whether HSN details must be reported for B2C (Business-to-Consumer) invoices in the GST-1 return. While Notification 78/2020-Central Tax offers relaxation on HSN digits for B2C invoices, it doesn't exempt reporting them in the GST-1 return itself. The consensus leans towards needing to report HSN details for B2C, with a warning system in place if sales and HSN values don't reconcile, which is crucial for annual return filing.

nitin gulati

nitin gulati (Querist)
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29 May 2025 Sir

Notification78/2020-Central Tax dated 15/10/2020 Seeks to notify the number of HSN digits required on tax invoice.
It is giving relaxation for HSN on the B2C tax invoice and not for reporting of HSN in GST-1 Return.

I want to clear whether any exemption is available for non reporting of hsn details for b2c in GST-1 .

Thanks

Ram Avtar Singh

Ram Avtar Singh (Expert)
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03 June 2025 read by this link
https://www.caclubindia.com/articles/the-hsn-reporting-changes-in-table12-of-gstr1-53570.asp

nitin gulati

nitin gulati (Querist)
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04 June 2025 Sir
Pls give your opinion whether for B2C invoices HSN details required to be filled in GST-1 in every case or any exemption on the basis of turnover is provided.
Pls share notification no in case exemption given .
Thanks in Advance

Ram Avtar Singh

Ram Avtar Singh (Expert)
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06 June 2025 Reconciliation is required for the sale value and HSN Value in GSTR-1. If not matched, a system pop-up warning message at the time of filing of GSTR-1. So it is advised to maintain proper reconciliation. It will help you at the time of filing GSTR-9 (Annual Return)

nitin gulati

nitin gulati (Querist)
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09 June 2025 Sir
I think I am unable to make my query clear to you.
Kindly do not reply and remain it open .
May be some other expert get the point and reply
Thanks a lot

Ram Avtar Singh

Ram Avtar Singh (Expert)
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10 June 2025 B 2C reflection is continue , please read by this link in the news section: https://www.caclubindia.com/news/gstn-clarifies-only-b2b-section-of-table-12-in-gstr-1-is-validated-24932.asp

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