The GSTN on June 11, 2025 via its official X account, provides the solution and clarifies that Table 12B in GSTR-1 is optional. However, taxpayers with only B2C sales and entries in Table 8 may face issues if Table 12A is left blank. To avoid errors, enter one dummy HSN entry with zero values in Table 12A. System upgrades are expected soon.
This is regarding B2C table of Table -12 (HSN) of GSTR-1:
- Table 12B is not mandatory — It can be left blank or filled with any value.
Issue:
However, some taxpayers with only B2C sales face issues if Table 12A (B2B HSN summary) is left blank. This is happening in cases where they have any entry in table 8.
Solution:
- If there are no B2B supplies, you need to have one entry in table 12A. For which you can enter any HSN code and any UQC in Table 12A and fill all other fields with “0” to proceed.
This way system will not show any error. System would be upgraded shortly to further simplify this step for filing GSTR-1 when there is only B2C supply.
Source from: https://x.com/Infosys_GSTN/status/1932696115712754034
