GSTN advises B2C Sellers to Fill Dummy Entry in HSN Table 12A to Avoid GSTR-1 Errors
GSTN advises B2C Sellers to Fill Dummy Entry in HSN Table 12A to Avoid GSTR-1 Errors
According to a recent clarification regarding GSTR-1 filing, it is not compulsory to fill Table 12 B. It can also be left unfilled or blank without any values in it, as per wish. However, taxpayers who are only dealing with B2C (Business to Consumer) sales are facing problems when leaving Table 12A (B2B HSN Summary) blank. These taxpayers are advised to adopt some precautionary steps while filling out Table 12 (HSN Summary) of the return form.
To resolve this problem, taxpayers should ensure there is at atleast one entry in table 12A if there are no B2C (Business to Consumer) sales. These errors typically arise if there is any entry in Table 8 (which includes details like nil-rated, exempt, and non-GST supplies). The system cross-checks this data and expects at least one entry in Table 12A, even if the business does not have any B2B supply.
To avoid such system errors, taxpayers should make one dummy entry in Table 12A, using
- Any HSN code
- Any UQC (Unit Quantity Code)
- All other values as “0.”
Avoiding these mistakes while filing a GST return will prevent errors in it.
Future Update Anticipated: Authorities have notified of upgrading the GST system in the upcoming days to remove the need for such workaround entries and simplify GSTR-1 filing for taxpayers with only B2C supplies.