In continuation of the phase-wise implementation, Phase 3 is rolled out for Reporting HSN code in Table 12 of GSTR-1 from May 2025.
Now the table 12 is divided between B2B & B2C to be reported separately.
Reporting of HSN/SAC code for Export Turnover in table 12 of GSTR-01
In this article, the reporting of HSN code for Export Turnover is covered.
The Exporters have to report the HSN / SAC code under B2C Supplies. It is irrespective of filing in table 6A or 6B.
The Export is outside India to the customers who do not have a GST number of India, hence are unregistered dealers in India.
The table below is a summary for reporting HSN code in Table 12 of GSTR-1 from May 2025.
| Category | Status | Table Ref. | Status | Report in table 12 |
| B2B Suppliers | Having GST number | 4A, 4B, 6B, 6C, 8 | Registered Dealer | B2B HSN/SAC |
| 9A, 9B, 9C | Registered Dealer | B2B HSN/SAC | ||
| 15, 15A | Registered Dealer | B2B HSN/SAC | ||
| B2C Suppliers | Not having GST number | 4A, 6A (Export), 7A, 7B | Unregistered Dealer | B2C HSN/SAC |
| 8 | Unregistered Dealer | B2C HSN/SAC | ||
| 9A (Export / B2C Large *), 9B, 9C | Unregistered Dealer | B2C HSN/SAC | ||
| 10, 15, 15A | Unregistered Dealer | B2C HSN/SAC |
* B2C Large : B2C Large Invoices (invoice value > ₹2.5 lakh)
If the B2B table is used in HSN in table 12 to record the Export Sales, the system will give a warning message for mismatched values.
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