GSTN issues Advisory on filling Table 12 amid GSTR-1 issues

The Goods and Services Tax Network (GSTN) has recently issued an important advisory regarding the reporting of HSN codes in Table 12 of GSTR-1 or GSTR-1A.

The Advisory is as follows:

As per the current GST system, the GST portal validates the data entered in the B2B section of Table-12 in GSTR-1, as this part is mandatory.

However, in the B2C table of Table-12 of GSTR-1, the GST mechanism allows users to enter any numerical data in it. Users can also leave it blank, as this field is not compulsory.