Get 3 Yrs of CCI Pro Membership at Greater Value. Subscribe Now!

B2B or B2C in GSTR1

432 views

Save Share

Join Us Follow Us Add as Source

pallab saikia

SERVICE

58 Points Posted on 26 March 2022

Invoice billed to North East Frontier Railway having PAN No.15AAAGM0289C1ZO is B2B or B2C in GSTR-1 ?

Please reply.

Replies (4)

Quick Summary

This discussion clarifies whether an invoice issued to North East Frontier Railway, with a specific GST PAN, should be classified as B2B or B2C in GSTR-1. The consensus is that if the recipient is registered under GST, it is considered a B2B transaction. Even if the purchase is for general company use and not for resale, it must be declared and is treated as B2B due to the recipient's GST registration.

Divyam Agarwal

Practicing Chartered Accountant

681 Points Posted on 26 March 2022

It is B2B as the recipient is registered under GST.

MPR Sanjay Kumar

1675 Points Posted on 26 March 2022

The person who having registered GST number they are called as business to business B2B, those who persons are not having GST number of registration they are called b2c

Rajendra Prasad

Employee Private

1142 Points Posted on 26 March 2022

B2B only.

Imthias ahamed Kormath

635 Points Posted on 28 March 2022

May holding TAN number .If the purchse related to office stationery with out acosideration ,it may considered as B2C invoice.Their invoice for a general purpose of Railway company and not for furtherence supply of same.But invoice must be declare.