HomeGSTGSTR-1 Filing Glitch: Taxpayers with Only B2C Supplies Face HSN Summary Hurdle

GSTR-1 Filing Glitch: Taxpayers with Only B2C Supplies Face HSN Summary Hurdle

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Several GST taxpayers making only B2C supplies are facing avoidable issues while filing Table 12 of GSTR-1, particularly concerning the HSN-wise summary of outward supplies. The confusion arises mainly due to system validation checks linked to Table 12A (B2B HSN summary), despite its apparent non-applicability to B2C-only filers.

Issue in Focus

Table 12B (pertaining to B2C HSN-wise summary) is not mandatory and may be left blank or filled with any value. However, a glitch surfaces when taxpayers, who have made only B2C supplies, attempt to file without filling Table 12A. The GST portal throws an error if any entry is made in Table 8 (Nil Rated/Exempted/Non-GST supplies) but Table 12A is left blank.

This is causing confusion and delays in return filing, especially among small traders and retailers with no B2B transactions at all.

Workaround Provided

To address this, a temporary solution has been advised:

  • If there are no B2B supplies, taxpayers must make at least one dummy entry in Table 12A.
  • This entry can include:
    • Any random HSN code,
    • Any valid UQC (Unit Quantity Code),
    • And all other fields filled with “0” values.

This workaround enables the system to accept the return and clears the validation error. Officials have clarified that this is purely a stop-gap fix to enable filing and has no revenue or compliance implications.

System Upgrade in Progress

The GSTN has acknowledged the issue and confirmed that the portal will soon be upgraded to streamline the process. Once implemented, taxpayers with only B2C supplies will no longer be required to input any placeholder data in Table 12A to complete their filing.

Tax experts have welcomed the interim guidance but urged the GSTN to fast-track the system update to prevent further confusion and unnecessary procedural burdens.

Bottom Line

While the workaround offers temporary relief, this glitch underscores the need for more intuitive validations in the GST filing system, especially for small and non-technical taxpayers. Until the promised update is live, filers must remember to include at least one zero-value entry in Table 12A to avoid rejection of their GSTR-1.

Read More: Taxpayer Declared More Tax Than Due, Still Denied SVLDRS Relief: Bombay High Court Intervenes

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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