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

GST Reporting Clarifies HSN Summary Rules for Nil-Rated Supplies Across B2B and B2C Categories A discussion forum thread explores GST reporting requirements for HSN-wise summary of outward supplies. Participants clarify reporting guidelines for nil-rated supplies based on turnover threshold, specifically addressing whether nil-rated supplies to unregistered parties should be included in B2C section of Table 12. The consensus is that nil-rated supplies to registered parties go under B2B, while nil-rated supplies to unregistered parties are reported in B2C category.