The Goods and Services Tax Network (GSTN) has clarified that, under the currently implemented system design, validation of values in Table-12 of GSTR-1, which relates to HSN-wise summary of outward supplies - is mandatory only for B2B transactions. In contrast, the system permits flexibility for B2C entries, which may be left blank or entered with any numerical value.
According to the update, while B2B supplies (Business-to-Business) must be accurately reported in Table-12 and are subject to system-level validation checks, the B2C (Business-to-Consumer) column in the same table is not compulsory, and taxpayers are not restricted by any automated validation. This design choice allows taxpayers to proceed with filing even if B2C data is missing or incomplete.
As per the current implemented design GST system is only validating the values in Table -12 of GSTR-1 concerning the B2B table which is mandatory.
— GST Tech (@Infosys_GSTN) June 9, 2025
Whereas the GST system is allowing any numerical value to be entered in B2C table of Table-12 of GSTR-1, even it could be left…
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