Disclosure of HSN code

Taxpayers are required to mandatorily report 2-digit HSN codes for goods & services.

In this case, he has done exports from which some are B2C and some are B2B. There is no outward supply other than exports. Further in exports, there is no further breakup of B2B and B2C sales as the return is not asking for such disclosure. If I am disclosing the B2B outward supply in GSTR 9 table 17, how can system cross verify with GSTR 1 data already filed?