GSTR-1 B2C Reporting: Table 12B Not Mandatory, Says GSTN
GSTN has officially clarified a key doubt troubling many taxpayers: Table 12B of GSTR-1 is not mandatory for B2C supplies. Taxpayers only need to make a dummy entry in Table 12A, not report state-wise breakup in Table 12B. This clarification resolves confusion after the April 2025 GSTR-1 schema update and ensures smooth monthly filing.
Let’s break it down.
What Is Table 12A and 12B in GSTR-1?
| Table | Purpose | Applicable For |
|---|---|---|
| 12A | Reporting of B2C outward supplies | All taxpayers |
| 12B | State-wise breakup of B2C supplies | Optional (clarified) |
- Table 12A is meant to capture details of B2C transactions (unregistered recipients).
- Table 12B was introduced to capture a state-wise summary of such B2C supplies.
GSTN Clarification on Table 12B
In a recent official advisory dated 11 July 2025, GSTN stated:
“Table 12B in GSTR-1 is not required to be filled at present. However, a dummy record must be added in Table 12A to enable saving and submission of the return.”
📌 Source: www.gst.gov.in
Why This Clarification Matters
Earlier, tax professionals raised concerns about validation errors when skipping Table 12B. After the April 2025 schema update, the portal began throwing errors unless a dummy entry was added — leading many to think both 12A and 12B were compulsory.
Now, with GSTN’s clear statement:
- No need to fill state-wise data in Table 12B
- Just one dummy line in 12A is enough if there are no B2C invoices
How to File GSTR-1 for B2C Supplies (Latest Process)
Here’s the updated step-by-step process for GSTR-1 B2C outward supplies:
- Go to Table 12A
- If there are no B2C transactions, add one dummy line (e.g., ₹1 in any state).
- Skip Table 12B
- Leave it blank. System will allow submission.
- Validate & Submit
- Save → Preview → File using DSC/EVC.
Legal Background: Schema Update vs. Practical Filing
- The April 2025 schema update by GSTN added fields for Table 12B to support future policy changes.
- But under CGST Rules and current notifications, there is no legal mandate to report B2C state-wise breakup yet.
This means Table 12B is structurally available but not operationally required.
Expert Tip: Prevent Filing Errors with Dummy Entry
Tax experts advise adding a ₹1 dummy B2C invoice in Table 12A if no real B2C supplies exist. This:
- Prevents system validation errors
- Allows smooth submission
- Avoids last-minute compliance rush
🧾 Pro tip: Add a dummy invoice under any state code (say, Karnataka) with 0.01 taxable value and 0% GST.
Frequently Asked Questions (FAQs)
Q1. Is Table 12B mandatory in GSTR-1?
No. As per GSTN advisory dated 11.07.2025, Table 12B is optional and need not be filled.
Q2. What should I do if I have no B2C supplies?
Add a dummy record in Table 12A (e.g., ₹1 value) to enable return submission.
Q3. Will the return be invalid if Table 12B is blank?
No, the system now allows return submission without Table 12B, as clarified by GSTN.
Final Words
With this official clarification, taxpayers can breathe easy. Don’t waste time entering unnecessary data in Table 12B. Focus only on Table 12A, and ensure one dummy record if needed.
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Summary
GSTR-1 B2C filing simplified: Table 12B is not mandatory. GSTN clarifies only a dummy entry is needed in Table 12A. No need for state-wise breakup.