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GSTN has clarified that its system only validates the mandatory B2B section in Table 12 of GSTR-1. For the optional B2C section, taxpayers can enter any numerical value or leave it blank.

10 Jun, 2025
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As per the current implemented design 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.

 

For more details please refer advisory issued in this regard:  https://tutorial.gst.gov.in/downloads/news/updated_advisory_hsn_table12_25042025.pdf

 

Source from: https://x.com/Infosys_GSTN/status/1932100844750590268

 

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