GSTN has clarified that its system only validates the mandatory B2B section in Table 12 of GSTR-1. For the optional B2C section, taxpayers can enter any numerical value or leave it blank.


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	Blog Categories All Audit & Accounts (1) GST (12) Income Tax (4) MCA UPDATE (1) GSTN has clarified that its system only validates the mandatory B2B section in Table 12 of GSTR-1. For the optional B2C section, taxpayers can enter any numerical value or leave it blank. Category: GST, Posted on: 10/06/2025 , Posted By: CA Nitin Gupta Visitor Count:1748 Respected Members Greetings of the day! GSTN has clarified that its system only validates the mandatory B2B section in Table 12 of GSTR-1. For the optional B2C section, taxpayers can enter any numerical value or leave it blank. As per the current implemented design GST system is only validating the values in Table -12 of GSTR-1 concerning the B2B table which is mandatory. Whereas the GST system is allowing any numerical value to be entered in B2C table of Table-12 of GSTR-1, even it could be left empty as the said field is not mandatory. For more details please refer advisory issued in this regard: https://tutorial.gst.gov.in/downloads/news/updated_advisory_hsn_table12_25042025.pdf Source from: https://x.com/Infosys_GSTN/status/1932100844750590268 With Warm Regards CA Nitin Gupta B.com, FCA, DISA, DIRM, DITL Regional Council Member CIRC (2022-29) Secretary CIRC (2024-25) Vice Chairman CIRC (2023-24) III-B-1, Ist Floor, Nehru Nagar, Near Holi Child School, Ghaziabad- 201001 Mob. 9810777398, 8287477398 Email: nitinguptafca@gmail.com Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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