By IndiaHub 
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.”
The image below shows how GSTR-1 filers can’t file GSTR-1 due to absence of B2B sales.
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Source: CA Deep Koradia
Buyers GST input tax credit may be delayed if sellers can’t file GSTR-1 on time
Koradia explains: “Ideally GSTN should make both B2C and B2B supply reporting mandatory ONLY IF there is such supply in their respective tab, but instead of solving this problem, GSTN issued a clarification that B2B is mandatory, and B2C is optional. As a direct impact of sellers being unable to file their GSTR-1 return, buyers will not be able to claim their input tax credit for May 2025 tax period as their GSTR-3B will not get auto-populated with this detail. The reason for this is that the seller’s GSTR-1 return feeds information into the buyer’s GSTR-3B”
What is the solution to this problem?
Koradia says: “Till the time GSTN comes out with a solution for this problem, we have found a makeshift solution. Sellers with no B2B sales should write 0 (zero) in the HSN column of B2B and then fill up the B2C data. This will enable them to file GSTR-1 returns successfully.”
What is table 12 of GSTR-1 return?
In an advisory GSTN said: In Table-12 validation with regards to value of the supplies have also been introduced.
- These validations will validate the value of B2B supplies shown in different Tables viz: 4A, 4B, 6B, 6C, 8 (recipient registered), 9A, 9B (registered), 9C (registered), 15 (recipient registered), 15A (recipient registered) with the value of B2B supplies shown in table-12)
- Similarly, validations will validate the value of B2C supplies shown in different tablesviz: 5A, 6A, 7A, 7B, 8 (recipient unregistered), 9A (export), 9A (B2CL), 9B(unregistered), 9C (unregistered), 10, 15 (recipient unregistered), 15A (recipientunregistered) with the value of B2C supplies shown in Table-12.
- In case of amendments, only the differential value will be taken for the purpose of validation.