GSTN Issues Clarification on HSN Table 12 for B2C Supplies in GSTR-1 Filing

The Goods and Services Tax Network (GSTN) has issued a clarification regarding the HSN-wise summary of Business-to-Consumer (B2C) supplies reported in Table 12 of the GSTR-1 form. The advisory specifies that taxpayers who only have B2C sales must enter at least one row of data in this table to successfully file their return, even if providing an HSN summary is optional for their turnover bracket. The GSTN has also enhanced the validation process for the Business-to-Business (B2B) section of Table 12, which covers supplies made through e-commerce operators, to ensure greater data accuracy. However, this validation will not apply to the B2C section of the same table. This clarification is aimed at preventing filing errors and ensuring smoother submission of GSTR-1, helping taxpayers comply with the reporting requirements more effectively and improving the quality of data on the GST portal.