GST GSTR-1: B2B vs B2C Table-12 New Guidelines

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 […]

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

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