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

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.