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
𝐓𝐡𝐢𝐬 𝐢𝐬 𝐫𝐞𝐠𝐚𝐫𝐝𝐢𝐧𝐠 𝐁𝟐𝐂 𝐭𝐚𝐛𝐥𝐞 𝐨𝐟 𝐓𝐚𝐛𝐥𝐞 -𝟏𝟐 (𝐇𝐒𝐍 ) 𝐨𝐟 𝐆𝐒𝐓𝐑-𝟏:
— GST Tech (@Infosys_GSTN) June 11, 2025
• 𝐓𝐚𝐛𝐥𝐞 𝟏𝟐𝐁 𝐢𝐬 𝐧𝐨𝐭 𝐦𝐚𝐧𝐝𝐚𝐭𝐨𝐫𝐲 — 𝖨𝗍 𝖼𝖺𝗇 𝖻𝖾 𝗅𝖾𝖿𝗍 𝖻𝗅𝖺𝗇𝗄 𝗈𝗋 𝖿𝗂𝗅𝗅𝖾𝖽 𝗐𝗂𝗍𝗁 𝖺𝗇𝗒 𝗏𝖺𝗅𝗎𝖾.
𝐈𝐬𝐬𝐮𝐞:
𝖧𝗈𝗐𝖾𝗏𝖾𝗋, 𝗌𝗈𝗆𝖾…
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