B2B or B2C in GSTR1

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.