GSTR-1 B2C Small and B2C Large

ERPNext India Compliance
1

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.

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here is the version configuration

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2

Hello,

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)

https://tutorial.gst.gov.in/userguide/returns/Creation_of_Outward_Supplies_Return_in_GSTR-1.htm#5A_5B_5C

1 Like
3

Alright, thank you very much; I understand now

4

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 ?

2023-10-02 01_02_29-GSTR-1
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5

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.

https://tutorial.gst.gov.in/contextualhelp/Einv/CDNUR.htm

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