Understanding the GSTR-1 sheets (b2cs, b2b, hsn, doc…)
Seven sheets, each mapping to a schedule of the return. PharmaBill fills all seven.
Step by Step
- b2cs — B2C small invoices (your retail counter, day-wise).
- b2b — B2B invoices with buyer GSTINs.
- hsn — HSN-wise summary of outward supplies.
- cdnr / cdnur — credit notes (registered / unregistered). exemp — nil-rated & exempt. doc — document sequence summary.
Which Pharmacy Sales Go Where
| Sheet | Typical pharmacy entries | Watch out for |
|---|---|---|
b2cs | Walk-in counter sales, grouped by place of supply and tax rate | Rates must be the current 0%, 5% or 18% |
b2b | Sales to clinics, hospitals and businesses with a GSTIN | Valid buyer GSTIN on every invoice |
hsn | HSN-wise summary (3003, 3004, 3005, 3006, 9018 …) | Since 2025 the portal splits Table 12 into B2B and B2C tabs and only accepts HSN codes from its list |
cdnr / cdnur | Credit notes for returns from registered / unregistered buyers | Every sales return needs a credit note |
exemp | Nil-rated medicines and exempt healthcare services (consultation, clinical tests) | Never mix exempt services into b2cs |
doc | Invoice and credit-note number ranges, with cancelled counts | Gaps in numbering invite questions |
HSN Digits
Businesses with aggregate turnover up to ₹5 crore report at least 4-digit HSN codes; above ₹5 crore, at least 6 digits. Capture the full code from your distributor's invoice when you create the item.
FAQ
- Why is my hsn total different from b2cs + b2b? Usually an item with a missing or wrong HSN code, or a credit note not linked to the original invoice.
- Where do nil-rated life-saving drugs go? In
exempas nil-rated supplies, not in b2cs at 0%.
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