Facing Errors While Filing GSTR-1 for B2C Sales? Here Is Simple Fix for Table 12 HSN Glitch

Facing Errors While Filing GSTR-1 for B2C Sales? Here Is Simple Fix for Table 12 HSN Glitch

Table 12 of the GSTR-1 return is used to provide an HSN-wise summary of outward supplies (sales). The issue is regarding this B2C (Business-to-Consumer) Table of Table-12 of GSTR-1. Table 12 consists of two parts: Table 12A and Table 12B.

Table 12A is for B2B (Business-to-Business) supplies, where you mention the HSN-wise summary of sales made to other registered businesses.
Table 12B is for B2C (Business-to-Consumer) supplies, where you mention the HSN-wise summary of sales made to unregistered consumers.

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Problem:

According to the recent clarification from the government, Table 12B is not compulsory. Meaning, now it is not compulsory to fill Table 12B if you are only performing B2C sales. It can either be left blank or filled with any value; it would not cause an error in most cases.

However, many taxpayers with only B2C sales are still facing issues in filing GSTR-1, even though Table 12B is just optional. The issue is regarding these taxpayers having made some entry in Table 8 of the GSTR-1 (Table 8 is where details like nil-rated, exempt, or non-GST supplies are notified).

Hence, if the taxpayer has filled in anything in Table 8 but did not fill in Table 12A or Table 12B, the system displays an error and does not allow the taxpayer to proceed with the filing process. This is a part of a technical glitch, which is affecting those taxpayers who are only associated with B2C supplies and have filed Table 8.

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Solution:

If you don’t possess any B2B supplies, meaning you are only operating B2C supplies, then, to avoid error, it is advised to enter only one dummy row in Table 12A (yes, even though it’s meant for B2B).

In that row, you can enter any HSN code (for instance, use “9999”) and select any UQC (Unit Quantity Code) such as “NOS” (number).

Then fill all the other fields with zero (0) to proceed—taxable value, IGST, CGST, SGST, etc. This will allow the system to accept your return without any error.

This entry acts like a technical bypass so that the return can be successfully filed without system errors.

The GST portal team has also confirmed that they are working towards fixing this issue permanently. Once completely fixed, taxpayers will not be required to make these dummy entries in Table 12A for B2C-only suppliers. The system will consider Table 12B as optional and will allow filing directly. After that, no error problems will be completely resolved.