GSTN Clarifies GSTR-1 Filing for B2C Supplies: Table 12B Not Mandatory, Dummy Entry Required in Table 12A
GSTN clarifies that Table 12B in GSTR-1 is optional for B2C supplies, but a dummy entry in Table 12A is required to avoid filing errors
GSTR-1
GSTR-1
The Goods and Services Tax Network (GSTN) issued a clarification to help taxpayers filing GSTR-1 returns for B2C (Business-to-Consumer) supplies. This clarification addresses confusion and technical errors that some users have been facing during the return filing process.
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According to GSTN, Table 12B of GSTR-1, which relates to the HSN (Harmonised System of Nomenclature) summary for B2C transactions, is not mandatory. This means that taxpayers who are reporting only B2C supplies can leave Table 12B blank or fill it with any value. There is no requirement to enter specific data here for the return to be accepted.
GSTN has noticed that some taxpayers who only have B2C sales are facing issues while filing their returns. Specifically, if these taxpayers leave Table 12A (which relates to B2B HSN summary) blank, the system shows an error.
This problem is usually seen when there is any data entered in Table 8, which deals with nil-rated, exempt, or non-GST supplies. The system mistakenly expects a corresponding HSN entry in Table 12A even though there are no B2B transactions.
To avoid this error, GSTN has provided a simple workaround. Taxpayers who do not have any B2B supplies should still enter one dummy row in Table 12A. This dummy entry can include:
- Any HSN code
- Any Unit Quantity Code (UQC)
- All other fields like quantity, taxable value, etc., should be filled with "0"
By adding this dummy row, the system will accept the GSTR-1 without any errors, allowing the return to be filed smoothly.
GSTN has also confirmed that it is working on a system upgrade to fix this issue permanently. The update will make the filing process easier in future returns, especially for taxpayers who deal only with B2C supplies.
This clarification is expected to bring relief to many small and medium businesses who were struggling with filing errors despite having no B2B transactions.
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