B2B or B2C in GSTR1

pallab saikia (SERVICE) (95 Points)

26 March 2022

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

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4 Replies

Divyam Agarwal (Practicing Chartered Accountant) (922 Points)
Replied 26 March 2022

It is B2B as the recipient is registered under GST.

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MPR Sanjay Kumar (1999 Points)
Replied 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) (1576 Points)
Replied 26 March 2022

B2B only.

Imthias ahamed Kormath (867 Points)
Replied 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.