GSTN Clarifies Table 12A Issue in GSTR-1 for B2C Transactions

Last updated: 14 July 2025


In a recent clarification concerning Table 12 of GSTR-1, particularly the HSN summary of outward supplies, taxpayers dealing exclusively in B2C supplies have reported issues with Table 12A when left blank. While Table 12B (pertaining to B2C transactions) is not mandatory and can be left blank or fil
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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.


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