GSTR-1 Filing: Taxpayers with Only B2C Sales Should Enter At Least One Row in Table 12A (B2C HSN) on GST Portal
X Users have expressed their anguish at the temporary workaround proposed by the GSTN, even claiming that the same may lead to increased mismatches.
The Goods andServices Tax Network (GSTN), via its official Infosys-supported X handle (GST Tech @Infosys_GSTN) has clarified a technical issue regarding GSTR-1 filings on the Infosys GSTN portal, specifically concerning taxpayers with only Business-to-Consumer (B2C) sales. https://x.com/Infosys_GSTN/status/1932696115712754034 At the outset, it has been clarified that Table 12B is...
The Goods andServices Tax Network (GSTN), via its official Infosys-supported X handle (GST Tech @Infosys_GSTN) has clarified a technical issue regarding GSTR-1 filings on the Infosys GSTN portal, specifically concerning taxpayers with only Business-to-Consumer (B2C) sales.
https://x.com/Infosys_GSTN/status/1932696115712754034
At the outset, it has been clarified that Table 12B is not mandatory and taxpayers can leave it blank or filled with any value.
The issue regarding taxpayer validation error arises when Table 12A for the Harmonized System of Nomenclature (HSN) summary, especially if the taxpayer has provided any entries in Table 8. In such cases, the portal triggers an error even though the taxpayer has no Business-to-Business (B2B) supplies.
GST Tech has recommended a temporary fix that filers may use until the issue is resolved:
Filers may insert a single entry in Table 12A using any valid HSN and Unit Quantity Code (UQC), and fill the remaining fields with zeros. This temporary workaround ensures that the system would not display any errors.
However, X users have not taken it easy on the department and the Infosys-maintained portal. While some of them expressed “India’s Jugaad Ingenuity” when it comes to solving problems, many have expressed their anguish at the system which in reality is now calling for taxpayers to enter irrelevant/fake information.
Also Read:GSTN Advisory: Auto-Populated Liability in GSTR-3B to Become Non-Editable from July 2025
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CA Sankalp Agrawal (@shankey120) condemned the move, terming it as “another opportunity for issuing SCN” and expressed skepticism that the Department may “issue Notices against HSN Summary after a period of 5 years calling for justification on why the HSN Summary is not in line with Sales’
GST Tech has stated that the system would be shortly upgraded to simplify the process for filing GSTR-1 when there are only B2C-only taxpayers.
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