GSTR-1 Filing for B2C Sales Key Rule for Table 12A
GSTR-1 filing for B2C sales now comes with a mandatory compliance step. As per a recent advisory by GSTN, taxpayers with only B2C transactions must report at least one row under Table 12A (B2C HSN Summary) in GSTR-1.
This small yet crucial step helps avoid return filing errors and ensures seamless validation on the GST Portal.
What Does the GSTN Advisory Say?
As per the GSTN advisory dated 29th May 2025, B2C-only taxpayers must:
- Enter minimum one row in Table 12A of GSTR-1
- Even if HSN is not applicable, a NIL entry must be made
- This is part of HSN validation checks to streamline data reporting
📌 Important: Failure to do so may trigger portal validation errors or prevent return submission.
When Does This Apply?
This applies only to taxpayers who:
- File monthly or quarterly GSTR-1
- Have no B2B sales, only B2C supplies
- Are registered under regular GST scheme (not Composition)
Table 12A: Where B2C HSN Goes
| Table | Applicable To | HSN Type | Example |
|---|---|---|---|
| 12A | B2C Supplies | 4-digit/6-digit | Retail sale to unregistered buyer |
You can enter:
- HSN Code (4 or 6 digits)
- Taxable Value
- IGST/CGST/SGST breakup
Even zero value entry (with zero tax) is valid for compliance.
Steps to Ensure Error-Free Filing
- Login to GST Portal
- Go to GSTR-1 > Table 12
- Under 12A, add at least one row
- Use relevant HSN code (or use placeholder if not mandatory)
- Save → Preview → File
Legal & Technical Reference
- CBIC Notification 78/2020-CT dated 15.10.2020 mandates HSN summary in GSTR-1
- GSTN validation aligns with Rule 59(6) of CGST Rules, 2017
- GST Portal Advisory – 29.05.2025
Expert Tip
“Even if your business doesn’t require HSN codes, enter one NIL row in Table 12A to avoid portal rejections. It’s a simple fix that saves last-minute filing issues.”
— CA A. Menon, GST Consultant
Common Mistakes to Avoid
- Leaving Table 12A blank for B2C-only sales
- Thinking HSN entry is optional for small businesses
- Using incorrect HSN codes or tax values
- Filing GSTR-1 without preview or portal validation check
FAQs: GSTR-1 B2C HSN Entry
Q1. What if I sell only exempt goods to B2C customers?
A NIL entry in Table 12A is still advised to ensure portal validation passes.
Q2. Is this applicable to Composition taxpayers?
No. GSTR-1 is not filed by Composition scheme dealers.
Q3. Can I enter the same HSN code every month?
Yes, if the goods/services are unchanged. But values must reflect actual sales data.
Final Thoughts
GSTR-1 filing for B2C sales is now tighter with mandatory HSN Table 12A validation. While it may seem minor, overlooking it can delay filings and invite errors.
Stay compliant, stay hassle-free.
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Summary
GSTR-1 filers with only B2C sales must enter at least one row in Table 12A as per GSTN advisory. Ensure compliance and avoid portal validation errors.