What is full form

This query is : Resolved

Share Report Follow Query Ask a Query

Querist : Anonymous

Querist : Anonymous (Querist)

31 August 2017 what is full for and its meaning under GST
B2B-
B2CL-
B2CS-
CDNR-
CDNUR-

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

03 August 2025 Sure! Here are the **full forms and meanings** of those GST terms you asked about:

---

| **GST Term** | **Full Form** | **Meaning / Description** |
| ------------ | ---------------------------- | ------------------------------------------------------------------------------------------------------------ |
| **B2B** | Business to Business | Supplies made by one registered business to another registered business. |
| **B2C** | Business to Consumer | Supplies made by a registered business to an unregistered consumer (end-user). |
| **B2CL** | Business to Consumer (Large) | Supplies made to consumers where the value of the invoice is **more than Rs. 2.5 lakh** (large value sales). |
| **B2CS** | Business to Consumer (Small) | Supplies made to consumers where the invoice value is **less than Rs. 2.5 lakh**. |
| **CDNR** | Credit Note Registered | Credit Note issued to a **registered** person (GST registered buyer). |
| **CDNUR** | Credit Note Unregistered | Credit Note issued to an **unregistered** person (non-GST registered buyer). |

---

### Quick context:

* **B2B, B2C** indicate the type of supply based on the buyer’s registration status.
* **B2CL and B2CS** distinguish large and small consumer supplies, mainly for reporting in returns.
* **CDNR and CDNUR** relate to **Credit Notes** issued for adjustments in invoices, like returns or discounts, based on buyer registration.

---

If you want, I can explain how these codes are used in GST returns like GSTR-1 or GSTR-3B. Just ask!

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now