Quick Summary
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
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FAQ :
The GST system currently validates only the Business-to-Business (B2B) section of Table-12 in GSTR-1.
Table-12 of GSTR-1 is used for the HSN-wise summary of outward supplies.
No, B2C (Business-to-Consumer) entries in Table-12 are not compulsory and do not undergo system validation.
Taxpayers can still proceed with filing their GSTR-1 even if B2C data is missing or incomplete, as it is not subject to validation.
For B2C entries in Table-12, the GST system allows any numerical value to be entered, or the field can be left blank.
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