The Goods and Services Tax Network (GSTN) has issued an important clarification addressing challenges faced by taxpayers while filing GSTR-1 returns when they have only B2C supplies and are required to fill Table 12 (HSN Summary).
What's the Issue?
While Table 12B is not mandatory and can be left blank or filled with any value, taxpayers who do not have any B2B (Business-to-Business) supplies and leave Table 12A (B2B HSN Summary) blank are encountering system errors-particularly in cases where they have made entries in Table 8 (Nil Rated, Exempt, and Non-GST supplies).
This has created confusion among businesses that solely operate in the B2C (Business-to-Consumer) segment.
GSTN's Solution
To avoid such errors, GSTN recommends the following workaround:
- If a taxpayer has no B2B supplies, they should still enter a dummy line in Table 12A to enable return filing.
- Any HSN code and UQC (Unit Quantity Code) can be entered in this row.
- All other fields such as taxable value, IGST, CGST, SGST, and cess should be filled with "0".
This dummy entry helps bypass the system validation check and allows successful filing of the return.
The Clarification was shared through GSTN's Official X Handle as follows
๐๐ก๐ข๐ฌ ๐ข๐ฌ ๐ซ๐๐ ๐๐ซ๐๐ข๐ง๐ ๐๐๐ ๐ญ๐๐๐ฅ๐ ๐จ๐ ๐๐๐๐ฅ๐ -๐๐ (๐๐๐ ) ๐จ๐ ๐๐๐๐-๐:
— GST Tech (@Infosys_GSTN) June 11, 2025
•โ ๐๐๐๐ฅ๐ ๐๐๐ ๐ข๐ฌ ๐ง๐จ๐ญ ๐ฆ๐๐ง๐๐๐ญ๐จ๐ซ๐ฒ — ๐จ๐ ๐ผ๐บ๐ ๐ป๐พ ๐ ๐พ๐ฟ๐ ๐ป๐ ๐บ๐๐ ๐๐ ๐ฟ๐๐ ๐ ๐พ๐ฝ ๐๐๐๐ ๐บ๐๐ ๐๐บ๐ ๐๐พ.
๐๐ฌ๐ฌ๐ฎ๐:
๐ง๐๐๐พ๐๐พ๐, ๐๐๐๐พ…
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