GSTR-1 Filing: Taxpayers with Only B2C Sales Should Enter At Least One Row in Table 12A (B2C HSN) on GST Portal

In a recent advisory, the Goods and Services Tax Network (GSTN) has clarified a filing requirement for taxpayers who have only Business-to-Consumer (B2C) sales. To avoid validation errors while filing their GSTR-1 returns, such taxpayers must now enter at least one row of data in Table 12A, which is designated for the HSN-wise summary of B2C supplies. This requirement applies even if providing an HSN code is optional for them based on their turnover. This small but crucial step is necessary for the GST portal's validation checks to run smoothly. The GSTN has advised that this measure will help prevent last-minute filing issues and ensure seamless submission of returns. This is part of an ongoing effort to improve data quality and streamline the validation process on the portal, making compliance easier and reducing the likelihood of technical errors.