B2c instead of b2b show in gstr1 fake invoice treatment

This discussion clarifies the treatment of fake invoices under the GST Act when a dealer incorrectly reports B2C (Business-to-Consumer) sales as B2B (Business-to-Business) in their GSTR1 return. The scenario involves a cement dealer making multiple B2C sales to unregistered customers, but issuing a single B2B tax invoice to a registered dealer for the aggregate amount. The core question is how such transactions are classified and treated as fake invoices under GST law.