GSTR-1 Table 12 HSN Summary: The B2B and B2C Split Explained for Sellers

Table 12 of GSTR-1 is the HSN summary: your sales for the period grouped by product code, with quantity, taxable value and tax. Since the May 2025 return it has two tabs, one for sales to registered businesses (B2B) and one for sales to consumers (B2C), and the HSN code is picked from a dropdown.

What does Table 12 hold?

HSN stands for Harmonised System of Nomenclature. It is the code that says what a product is: 6204 for women's dresses and suits, for example. GSTR-1 is your monthly or quarterly statement of sales. Most of it is organised by buyer and by state. Table 12 turns the same sales sideways and asks: what did you sell?

Each row carries:

• the HSN code, chosen from the dropdown, with its description filled in by the portal
• UQC, the unit of quantity, such as pieces or kilograms
• total quantity
• total taxable value, before GST
• the tax rate
• integrated tax, central tax, state or UT tax and cess

Why does the government want it? HSN-wise data shows which goods are being sold at which rate. A kurti reported at 18% or a phone cover at 5% stands out at once. For you it is a cheap self-check: if the product view of your sales does not add up to the buyer view, something was left out.

What changed in May 2025?

GSTN rolled out the change in phases. The last phase, announced in an advisory of 1 May 2025 as reported, applies from the May 2025 return period. The portal's own FAQ confirms the three changes:

A code not in the list is not accepted. The table has a "Download HSN Codes List" button if you want to look codes up first.

How many digits of HSN do you need?

Turnover here means the total across all your GSTINs under one PAN. The rule comes from Notification 78/2020 Central Tax, as widely reported, and the portal FAQ states the same digits. Most small marketplace sellers need 4. Giving 6 or 8 is allowed and does no harm.

Is the B2C tab compulsory? The portal treats the tabs differently. An empty B2B tab, when you have B2B invoices, is an error and stops the summary. An empty B2C tab, when you have B2C sales, is only a warning. Fill it anyway. Your marketplace report already has the HSN on every line.

How must Table 12 tie to the other tables?

This is the part sellers ask about most. Each tab has its own set of tables to agree with.

The portal compares taxable value and tax. Within 10% up or down, it passes. Outside that, you get a warning that you can accept and move on. So a mismatch does not block filing. But a warning you click past is still a wrong return. Aim for an exact match, since both sets of numbers come from the same invoices.

One more rule: if Table 12 has rows and no other table does, the portal shows an error.

What about returns and negative rows?

Table 12 follows your sales tables, and those are net. Table 7 is sales minus returns. Table 9B credit notes reduce B2B sales. So each HSN row should carry value, tax and quantity after returns.

What if returns of one product are more than its sales in the month? The row turns negative: negative quantity, negative value, negative tax. In our experience the portal accepts such rows. Report them as they are. Forcing a negative row to zero breaks the match with Table 7, and the tool that looks wrong is then your own return. More on netting in our guide to returns and RTO in GSTR-1.

A worked example

You sell dresses (HSN 6204, 5% GST in this example) and phone covers (HSN 3926, 18%) on Amazon and Meesho from Delhi. Turnover is under Rs 5 crore, so 4 digits are enough. In one month:

Your Table 12 has three rows:

Now check. The B2C tab totals Rs 3,10,000 and Rs 22,000 of tax, which is exactly your Table 7. The B2B tab totals Rs 40,000 and Rs 2,000, which is your Table 4. Both tabs together come to Rs 3,50,000, your whole month.

Had you put all three rows in the B2C tab, the B2B tab would be empty while Table 4 has an invoice. The portal would refuse to generate the summary, and you would find out on the due date.

The usual errors

The mistake sellers usually make

"I sell on marketplaces, so everything is B2C." Almost, but not quite. Amazon and Flipkart both carry business buyers who give a GSTIN. Two or three such invoices a month sit in your B2B report, and they need their own HSN rows in the B2B tab. Miss them and the return will not generate.

The cost of a wrong Table 12 is rarely tax. It is time: a blocked summary on the 11th, and a late fee if it pushes you past the due date. You can build this table yourself from the HSN column of your sales reports. Pay for help when you carry many products across several rates, or when your turnover has just crossed Rs 5 crore and every code needs extending.

Table 12 is one of three tables that marketplace sellers tend to leave for last. The other two are Table 14 for sales through operators and Table 13 for invoice numbers.

Frequently asked questions

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