GSTR-1 Table 12 Bifurcation What Every Taxpayer Must Know
The GSTR-1 Table 12 bifurcation rule is now in force from FY 2024–25, creating buzz among GST filers. If you’re a regular taxpayer or file GSTR-1 monthly/quarterly, understanding this change is critical. In this blog, we simplify the bifurcation between e-commerce and non-e-commerce B2C transactions and how to report them correctly.
What Is GSTR-1 Table 12?
Table 12 of GSTR-1 captures HSN-wise summary of outward supplies. This helps the government analyze supply patterns and track high-risk transactions based on HSN codes and tax rates.
New Bifurcation Rule (Effective from FY 2024–25)
As per Notification No. 26/2022–Central Tax dated 26.12.2022, read with recent clarifications by CBIC:
Taxpayers must now report B2C outward supplies in Table 12 separately under two heads:
- Through E-commerce Operators (ECOs) – Section 52
- Other than through E-commerce
Who Is Affected?
This applies to you if:
- You are registered under GST
- You make B2C supplies (sales to unregistered buyers)
- You sell through platforms like Amazon, Flipkart, Zomato, Swiggy, etc.
- Your turnover exceeds ₹5 crore (mandatory HSN reporting)
Even quarterly filers under QRMP must report Table 12 correctly.
What Must Be Reported?
| Particulars | Before FY 2024–25 | From FY 2024–25 Onward |
|---|---|---|
| B2C HSN Summary | Lumped together | Split into 2 categories |
| E-commerce Sales (B2C) | Not reported separately | Separate reporting mandatory |
| Non-E-commerce B2C Sales | Reported | Still required |
| ECO GSTIN (if applicable) | Optional | Now Mandatory in e-comm column |
Legal Background
- Section 52, CGST Act: Governs TCS (Tax Collected at Source) by e-commerce operators.
- Rule 59(6) of CGST Rules (amended): GSTR-1 cannot be filed if GSTR-3B for the prior period is pending.
- Notification 26/2022–CT: Made HSN reporting in Table 12 compulsory for certain taxpayers.
Refer: CBIC Notification Archive
Why Is This Important?
- Ensures correct matching of e-commerce TCS entries
- Reduces mismatch notices under ASMT-10 and DRC-01
- Helps GSTN detect incorrect tax categorization
- Prepares businesses for future e-invoicing or AI-driven audits
Expert Tip
“Create a separate ledger for e-comm vs. direct B2C sales. Don’t rely only on marketplace reports. Cross-check with your own books before filing GSTR-1.”
– Efiletax GST Consultant Team
How to File GSTR-1 Table 12 Correctly
Step-by-Step Guide
- Segregate your B2C outward supplies
- Identify sales via e-commerce (Amazon, Swiggy, etc.)
- Identify non-e-comm B2C sales (offline or D2C)
- Verify GSTIN of e-commerce operators
- Must be reported in Table 12 under the e-comm section
- Use accurate HSN codes
- As per 4-digit/6-digit requirement for your turnover
- Upload invoices via your GST software or portal
- Ensure bifurcation is visible before final submit
- Cross-check with GSTR-3B
- Match the total outward supply figures before filing
FAQs on GSTR-1 Table 12
Q1. Is this change optional?
No. It is mandatory for applicable taxpayers from FY 2024–25.
Q2. I only sell via e-commerce. Do I need to bifurcate?
Yes. You will report all B2C sales under the ‘e-commerce’ column and leave ‘non-e-commerce’ blank.
Q3. Will this impact TCS reconciliation?
Yes. This helps match e-comm TCS reported in GSTR-8 and your own GSTR-1.
Final Thoughts
The GSTR-1 Table 12 bifurcation may look technical, but it’s a compliance enhancer. With GST audits and scrutiny notices on the rise, a small reporting error can invite big trouble.
Summary
From FY 2024–25, GSTR-1 Table 12 requires bifurcating B2C supplies into e-commerce and non-e-commerce categories. This ensures accurate TCS matching, reduces GST mismatch notices, and enhances compliance. Know how to file correctly with this simplified guide.