The GSTN has issued an Update dated June 09, 2025 on X (formerly known as Twitter), clarifying that the GST system currently validates only the B2B section in Table-12 of GSTR-1, as it is mandatory. The B2C section, however, is optional, allowing any numerical value or even blank entries.
As per the current implemented design GST system is only validating the values in Table -12 of GSTR-1 concerning the B2B table which is mandatory.
Whereas the GST system is allowing any numerical value to be entered in B2C table of Table-12 of GSTR-1, even it could be left empty as the said field is not mandatory.
For more details please refer advisory issued in this regard: Â https://tutorial.gst.gov.in/downloads/news/updated_advisory_hsn_table12_25042025.pdf
Source from: https://x.com/Infosys_GSTN/status/1932100844750590268
