B2C Large Invoice Reporting Requirement

This query is : Resolved

SUDHEEP M (Querist)
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24 February 2025 Sir,
Required clarification regarding the reporting of B2C Large invoice in Table 5 of GSTR-1. As per the 53rd GST council meeting, reporting requirement in B2C large invoice threshold changed to Rs. 1 Lakh from existing Rs. 2.5 lakh. In that council meeting effective date was not specifically mentioned and notified that it was applicable when the functionality was available in the portal. One of my client, till January 2025, B2C large invoice was reported in GSTR-1 based on the threshold limit of previous 2.5Lakh.
Clarification required how can I amend the details in GSTR-1 for the financial year 2024-25. B2C large invoice should be normally reported invoice wise, while B2C others were reported state wise.
While going through the amendment column in GSTR-1, it is possible to ament B2C others by selecting respective month. How B2C large invoice should be updated in the return. As per the portal only amendment was possible by choosing the invoice number. Whether I can add new B2C large invoice which was already missed during the previous tax periods.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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12 August 2025 Background:
GST Council (53rd meeting) revised B2C Large invoice threshold from ₹2.5 lakh to ₹1 lakh.

No specific effective date was notified; the change is applicable when portal functionality is live.

Until Jan 2025, your client reported B2C Large invoices based on ₹2.5 lakh threshold.

Now, you want to know how to amend GSTR-1 for FY 2024-25 to reflect this new threshold and missed invoices.

Key Points:
Reporting B2C Large invoices:

Invoices with value ≥ ₹1 lakh should be reported invoice-wise in Table 5A (B2C Large).

B2C Others (below ₹1 lakh) are reported state-wise in Table 5B.

Amendment facility in GSTR-1:

For B2C Others, you can amend the data by selecting the month and changing the state-wise summary.

For B2C Large invoices, amendment is allowed only by invoice number (invoice-wise).

You cannot add new B2C Large invoices in past months if they were missed earlier, because GSTR-1 amendment doesn’t allow adding new invoices to previous returns.

How to rectify missed B2C Large invoices?

If the invoice was missed earlier and its tax period is closed, you cannot add it in earlier returns via amendment.

You need to report the missed invoices in the current month’s GSTR-1 under B2C Large with the correct invoice details.

This will create a mismatch between supply and tax payment timelines, but this is the only practical option available.

Alternatively, consult the GST authorities or seek advance ruling for your specific case.

No mechanism to reduce B2C Others and add B2C Large retrospectively:

Since the threshold changed mid-year, the mismatch between old and new threshold reporting can’t be fully corrected for past months.

You can maintain reconciliation records internally to explain during audits or assessments.

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