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    <title>GSTR-1 Table-12 Issue HSN - wise summary of outward supplies</title>
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    <description>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.</description>
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      <description>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.</description>
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