Attention B2C GST Filers: GSTN Advisory on GSTR‑1 Filing Glitch (June 2025)

📋 Overview

The GSTN has issued an urgent advisory regarding the GSTR‑1 return for the May 2025 tax period (due June 11, 2025).
Effective immediately, Table 12 mandates B2B HSN code entries, while B2C entries remain optional.

🔍 The Issue

Businesses dealing only in B2C sales (i.e., to end consumers) are facing issues while filing GSTR‑1.

The GST portal is blocking submissions due to blank B2B HSN fields, even when no B2B transactions exist.
As a result, timely filing is disrupted, and buyers are unable to claim ITC since their GSTR‑3B auto-population depends on sellers’ GSTR‑1.

💬 What GSTN Says

In a clarification issued on June 7, 2025, GSTN stated:

“The GST system is only validating the values in Table‑12 concerning the B2B table, which is mandatory. The B2C table can be left empty as it is not mandatory.”

✅ Recommendations for B2C-Only Filers

Before the June 11, 2025 due date:

1. Open Table 12 in GSTR‑1.

2. In the B2B HSN field, enter “0”.

3. Fill in your regular B2C sales as usual.

4. Submit the return.

5. If filing is still blocked, raise a grievance on the GSTN helpdesk portal.

🕒 Why It Matters

This issue affects your GST compliance and may delay ITC availability for your buyers, disrupting their working capital and vendor relationships.

📌 Final Take

The new Table 12 validation logic is designed for accuracy but is currently causing confusion and filing delays for B2C taxpayers.
Until the system is updated, entering “0” in the B2B HSN column is the most practical solution.

🔹 Hemant Consulting is here to guide you through GST changes and portal issues.
Contact us for support with filing, compliance, and GSTN-related matters.