GSTN Clarifies Only B2B Section of Table-12 in GSTR-1 Is Validated

Last updated: 10 June 2025


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

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Category GST   Report

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