Query related to Table no 12 GSTR 1

[Bishal]

In Table 12 of GSTR-1, under which section-B2B or B2C-hould the HSN details of Export Invoices (made under LUT without payment of tax) be reported?
Please guide

[Jayaram Yarram]

As per GSTN advisory it should be B2C.. refer advisory dated 01.05.2025

[Ganeshan Kalyani]

Yes, it is to be reported under B2C as per the recent advisory.

AI Summary

HSN reporting for exports under LUT: report HSN details in GSTR 1 Table 12 under B2C per GSTN guidance. The GSTN advisory dated 01.05.2025 directs that export supplies effected under Letter of Undertaking without payment of tax must be reported in Table 12 of GSTR 1 under B2C, and HSN details of such LUT based export invoices should be included in the B2C section rather than as B2B entries.