Gstr table 12

apr and may month only b2b sales has to filled and in the june month b2b sales also apr to june b2c sales should be required filling in month of june

GSTR-1 Table 12 is the HSN-wise summary. You need to report the HSN/SAC codes for all outward supplies with corresponding taxable value, integrated tax, central tax, state tax, and cess.

Mandatory thresholds:
- Turnover above Rs 5 crore in previous FY: mandatory for all B2B and B2C supplies, 6-digit HSN required
- Turnover Rs 1.5 crore to Rs 5 crore: mandatory, 4-digit HSN is sufficient
- Turnover below Rs 1.5 crore: voluntary, but recommended to avoid notices

Two common problems to avoid:
1. Mismatch between HSN codes in Table 12 and what appears on your invoices or e-way bills. Reconcile before filing.
2. Leaving Table 12 blank when it is mandatory. The portal may allow submission but the department will issue a notice for non-reporting.

This [GST return terms glossary](https://taxgarden.in/blog/gst-return-terms-meaning-glossary-gstr-india-2026) explains all GSTR-1 tables and what each one covers.

IFF has no HSN or document tables, so a QRMP taxpayer must report Table 12 (HSN summary, separate B2B and B2C tabs) and Table 13 (documents issued) in the quarterly GSTR-1 for the whole quarter, i.e. April to June, including the B2B invoices already uploaded through IFF for April and May.