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Published on 5 August 2025

Navigating GSTR-1: Key Insights on B2C Table 12 and Compliance

Table 12 in GSTR-1: What Small Businesses Need to Watch Out for When Filing B2C Returns

If you're a retailer or service provider who only sells to individual customers (B2C) and doesn’t deal with businesses, there's a quiet snag in the GSTR-1 filing process you need to know about—especially when it comes to Table 12, which captures HSN (Harmonised System of Nomenclature) summaries.

What’s the Issue with Table 12?

Table 12 of GSTR-1 is split into two parts:

  • Table 12A: HSN summary for B2B sales (business-to-business)
  • Table 12B: HSN summary for B2C sales (business-to-consumer)

Now, if you only make B2C sales, Table 12B is entirely optional. You can fill it in or leave it blank—no problem there.

The real issue arises when you’ve made any entries in Table 8 (Nil-rated, exempt, or non-GST outward supplies) and have no B2B transactions. If Table 12A is blank, the portal sometimes throws an error and refuses to let you proceed.

How to Fix It: The “Dummy Row” Workaround

The GSTN (Goods and Services Tax Network) has acknowledged this glitch and suggested a simple, temporary workaround:

Just add one dummy row in Table 12A.

Here's how:

  • Use any valid HSN code (e.g., a generic code like 999999 if you're unsure).
  • Select any UQC (Unit Quantity Code), like “PCS” for pieces.
  • Enter “0” for quantity, value, and taxable value.

That’s it. Save the entry, and the portal will allow you to file GSTR-1.

Real-Life Example

Say you run a small grocery shop and sell only to end customers, with no B2B invoices at all. You’ve filled in Table 8 (for nil-rated goods), but Table 12A is blank. When you try to file, the system stops you with an error.

In this case, just add a dummy entry in 12A as described above, and you’re good to go. Table 12B (B2C summary) is still optional—you can skip it or fill it as you prefer.

GSTN's Plan to Fix This

The GSTN has confirmed this is a known technical limitation and has promised a permanent fix in an upcoming update. Until then, this dummy entry method is your best bet.

Need Help?

If you're unsure about HSN codes or UQC entries, or afraid of making a compliance error, speak to your CA or tax consultant before submitting the return.

And if you're looking for more hands-on GST filing advice, stay tuned to our weekly updates for practical, jargon-free compliance insights.

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