GSTR-1 B2C Small and B2C Large

As per our understanding, in GSTR-1, the B2C Large category includes invoices with a value exceeding 2.5 lakh. However, in the B2C Small category, it appears that invoices above the specified limit are being displayed instead of categorizing them under B2C Large.

here is the version configuration


There are two conditions for invoices to be considered as B2C Large

  • Invoice value is more than Rs. 2.5 lakh
  • Place of supply is other than the State where supplier is located (Inter-state supplies)

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Alright, thank you very much; I understand now

According to our understanding, the Credit/Debit Note (Unregister)-9B in GSTR-1 should show the the created sales invoice (credited note Issued) for unregister Customers. For us credited note issued invoices for unregistered Customer is not showing. am I missing something here ? or its not showing for others also ?

In this tab details of credit or debit notes issued in respect of following supplies:

  • Inter-State taxable outward supplies made to unregistered persons, where invoice value is more than Rs. 2.5 Lakh (B2C Large) and
  • Export invoices.

B2C(Small) are shown net of Amount(Sales-Credit Note)