Facing GSTR-1 Error Despite No B2B Sales? Here’s What to Do
If you’re seeing the error message “HSN Wise Details for B2B not reported” while filing GSTR-1, but you’ve made no B2B supplies, you’re not alone. Many small businesses and composition dealers face this issue on the GST portal due to a system mismatch.
Let’s simplify what this error means and how you can fix it — with no penalties or confusion.
Why This GSTR-1 Error Occurs
Even when you only make B2C sales, the GST portal may still expect you to fill HSN-wise details under Table 12 in GSTR-1, depending on your turnover. Here’s why the error may appear:
- You selected B2B in earlier periods and now left it blank
- You’re above the HSN threshold limit (₹5 crore)
- Portal logic misreads zero B2B as a missing mandatory section
How to Fix ‘HSN Wise Details for B2B Not Reported’
Step-by-step guide:
- Check turnover
- If annual turnover is above ₹5 crore, HSN reporting is mandatory, even if no B2B sales.
- Go to GSTR-1 → Table 12 (HSN Summary)
- Enter your B2C HSN-wise outward supply details
- Quantity and UQC not mandatory unless applicable
- Leave B2B sections blank
- Do NOT enter dummy invoices — simply leave B2B tables empty if no such sales
- Validate and Submit
- Revalidate the return and recheck for errors
Legal Reference: CBIC Clarification
As per Notification No. 78/2020 – Central Tax dated 15.10.2020, HSN disclosure is mandatory for B2C supplies above ₹5 crore turnover. This includes reporting in GSTR-1 Table 12 even without B2B invoices.
For turnover below ₹5 crore, reporting 4-digit HSN is optional but encouraged.
🔗 Official Link – Notification 78/2020
Expert Tip: Don’t Enter Dummy B2B to Clear Error
Some users wrongly create fake B2B entries to bypass the system error. This may lead to notice under Section 122 (false information) later. Stick to accurate reporting — fill B2C HSN and submit.
FAQs: Common Doubts on GSTR-1 HSN Error
Q1. I only sold to unregistered customers. Do I need HSN?
Yes, if your turnover exceeds ₹5 crore, even B2C requires HSN summary.
Q2. Can I skip filing GSTR-1 if there are no B2B or no outward supplies?
No. GSTR-1 must be filed for every active GSTIN even with nil outward supply.
Q3. I’m below ₹5 crore turnover. Do I still need HSN?
It’s optional but advisable to avoid errors and match auto-populated ANX-1 data in future.
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Summary
If you’re getting the GSTR-1 error “HSN Wise Details for B2B not reported” despite having no B2B sales, you may still need to fill Table 12 HSN-wise summary for B2C supplies. This blog shows how to fix it legally without dummy entries, based on CBIC notification and expert tips.