B2B, B2CL and B2CS supplies
1 min read
Updated 03 Oct 2026
3 views
AI summary
How sales are classified by customer type and where each goes in GSTR-1.
3 sections
The categories
| Type | Meaning | GSTR-1 table |
|---|---|---|
| B2B | Sale to a registered person (with GSTIN) | Table 4, invoice-wise |
| B2CL (B2C Large) | Inter-state sale to an unregistered person where the invoice value is above ₹1 lakh (limit reduced from ₹2.5 lakh in 2024) | Table 5, invoice-wise |
| B2CS (B2C Small) | All other sales to unregistered persons (intra-state of any value, and inter-state up to the B2CL limit) | Table 7, summary by rate and place of supply |
Key points
- B2B invoices must carry the buyer's GSTIN; the buyer's ITC depends on your GSTR-1.
- For B2C, the place of supply still decides CGST+SGST or IGST.
- E-invoicing applies to B2B (if you are above the turnover limit), not to B2C.
- Credit notes to registered buyers go to CDNR (Table 9B); to unregistered buyers, CDNUR.
In Hisab Central
Set Supply Type (B2B / B2C) on the sales invoice. The GSTR-1 report splits invoices into these tables automatically.
Sources
Was this guide helpful?