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.