Attention B2C GST filers who are facing problem with GSTR-1: GSTN issues new advisory
The Goods and Service Tax Network (GSTN) has issued an advisory tweet mentioning that in table 12 of GSTR-1 return, B2B supplies information is mandatory, but B2C is optional. This means those Goods and Services Tax (GST) registered taxpayers who have to file GSTR-1 return on or before June 11, 2025 for June 2025 tax period need to mandatorily give their B2B sales information and HSN code, otherwise the system won’t allow filing it.
However, this has created another problem namely for those GST registered taxpayers who are selling their services or products to end consumers i.e. those with only B2C sales and no B2B sales.
What did GSTN say about this problem?
In a tweet dated June 7, 2025, GSTN said: As per the current implemented design, the GST system is only validating the values in Table -12 of GSTR-1 concerning the B2B table which is mandatory. Whereas the GST system is allowing any numerical value to be entered in B2C table of Table-12 of GSTR-1, even it could be left empty as the said field is not mandatory.”
Chartered Accountant Deep Koradia says: “GSTN has changed the GSTR-1 form and now separate reporting B2B supply and B2C Supply in HSN summary is required. It's mandatory to report GSTR-1 B2B supply invoice details and its corresponding HSN codes from the May 2025 tax period. B2C supply details are optional for now. But the problem is for those GST registered taxpayers who don’t have any B2B supplies. The system is not letting these taxpayers file their GSTR-1 return as their B2B supply HSN code column is blank, the deadline for which is June 11, 2025.”
