GSTR-1 Table-12 Issue HSN - wise summary of outward supplies

[milan bamal]

Dear Team,

We have 3 types of supplies 

B2B-B2C-Nill Rated to unregistered

So when we feed details in table no-12,the amount of nill rated supplies to unregistered should be add or not in B2C supplies section in Table No-12

[Rajat Gupta]

If your turonver in Previous FY is less than Rs. 5 cr, then you need not enter HSN of nil rated sale to URP. However, if turnover is more than Rs. 5 cr. in previous year, then you need to show it.

[milan bamal]

Sir, I asked you something else

Our Turnover is 60 crore

While we feed details in Table no-12 Nill rated rated supplies HSN summary to be add in B2C section or not

[Jayaram Yarram]

Nil rated to registered should be reported under B2B HSN Summary and Nil rated to unregistered should be reported under B2C HSN category. Refering the GSTN advisory dated 01.05.2025

AI Summary

HSN-wise reporting: classify nil-rated supplies by recipient so unregistered sales fall under B2C HSN reporting. Nil-rated supplies must be classified in GSTR 1 Table 12 by recipient: nil-rated to registered persons are reported in the B2B HSN summary and nil-rated to unregistered persons are reported in the B2C HSN category; taxpayers below the stated turnover threshold need not disclose HSN for nil-rated sales to unregistered recipients, while those above the threshold must disclose HSN details.