Nil rated sales

This discussion clarifies the correct reporting of nil-rated sales to consumers within the GSTR1 return. It explains that nil-rated sales, regardless of whether they are to registered dealers, unregistered dealers, or direct consumers, should be entered in the 8A, 8B, 8C, 8D - Nilrated section of GSTR1. The purpose of the 7-B2C section for 0% rated sales is also questioned in light of this clarification.