The GSTN on July 12, 2025, has addressed issues in Table 12B of GSTR-1. While Table 12B is optional, taxpayers with only B2C sales may face errors if Table 12A is blank and Table 8 has entries. To avoid this, enter any HSN code and UQC in Table 12A with all values as “0”. A system update is expected soon.
This is Regarding B2C Table of Table -12 (HSN) of GSTR-1:
- Table 12B is not mandatory — It can be left blank or filled with any value.
Issue:
However, some taxpayers with only B2C sales face issues if Table 12A (B2B HSN summary) is left blank. This is occurring in cases where they have any entry in Table 8.
Solution:
- If there are no B2B supplies, you still need to have one entry in Table 12A.
For this, you can enter any HSN code and any UQC in Table 12A, and fill all other fields with “0” in order to proceed.
This way, the system will not show any error. The system is expected to be upgraded shortly to further simplify this step for filing GSTR-1 when there is only B2C supply.
Source: https://x.com/Infosys_GSTN/status/1944072903181386119
