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HSN wise summary for table 12

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Sobrat Kumar

Manager

31 Points Posted on 05 July 2021

Hello we are a Jaipur based service provider.
We are a regular tax payer and our turnover is less than 5 cr.
We have both type of B2B and B2C GST Invoices.

As our turn over is less then 5Cr, So we are mentioning HSN code 4 digits on only B2B Invoices.
We are not putting any HSN code on B2C Invoices (As this is optional).

Now our query is this that
What turn over (Amount) we have to fill in HSN Table 12 GST R1.
Only for B2B or both B2B and B2C Invoices.

Replies (2)

Quick Summary

A Jaipur-based service provider with a turnover under 5 crore is seeking clarification on how to report amounts in the HSN summary (Table 12) of their GSTR1 filing. They currently only include 4-digit HSN codes on B2B invoices and omit them from B2C invoices, as they understand it's optional for the latter. The core question is whether the turnover reported in Table 12 should encompass only B2B transactions or both B2B and B2C transactions.

CMA Poornima Madhava

CMA

9106 Points Posted on 05 July 2021

Since HSN code is mandatory only in respect of B2B transactions, HSN code for B2C transactions is optional in GSTR1 too. No idea if this is practically possible while filing GSTR1.