GSTN Clarifies GSTR-1 Filing for B2C Supplies: Table 12B Not Mandatory, Dummy Entry Required in Table 12A

The GSTN (Goods and Services Tax Network) has clarified GSTR-1 filing for B2C supplies, stating Table 12B is "not mandatory" and a "dummy entry required in Table 12A." This guidance simplifies the reporting process for Business-to-Consumer (B2C) transactions in GSTR-1, which is a statement of outward supplies. By specifying that Table 12B (which relates to amendments to B2C supplies) is optional and by providing instructions for dummy entries in Table 12A, GSTN aims to reduce compliance burden and common errors for taxpayers.