GSTR-1 Table 7 (B2C Others): what goes in it and how it is filled

What goes in Table 7

Every sale to an ordinary customer without a GSTIN. That is around 95 percent of marketplace sales.

There is no invoice-by-invoice detail, only totals by state and tax rate. That is why it is called a summary table.

How the rows are grouped

One row per combination of delivery state and tax rate: Kerala 5 percent is one row, Kerala 18 percent another, Bihar 5 percent another.

One seller’s August had 31 states and two rates, 53 combinations. The ones that netted to exactly zero were dropped, leaving 49 rows.

Negative values are allowed

The question we get most. The answer is yes.

B2CS has no separate credit-note table, so returns come off right here. We entered a −₹500 row in the government’s own GSTN Offline Tool: it saved, appeared in the summary and the JSON generated without an error.

So in a month when returns beat sales in a state, keeping that state negative is right, and it lowers that month’s tax.

Intra-state and inter-state

If the delivery state is your GSTIN’s state, the tax is CGST and SGST, half each. Any other state is IGST in full.

A Delhi seller selling in Delhi: CGST plus SGST. The same seller selling to Bihar: IGST.

Zero percent items

GST Didi, like the commercial filing tools CAs use, reports 0 percent sales in Table 7 at a 0 percent rate. The tax is zero either way. If most of what you sell is nil-rated or exempt, ask us: some accountants prefer to show it in Table 8 instead.