Aricle Assisstant (Final Year)
129 Points
Joined May 2012
Government agency will have 2 GSTIN. One as regular tax payer and 1 as tax deductor as per the requirement of Sec. 51 of CGST Act 2017. In B2B column you need to show GSTIN under regular tax payer. Ask you customer to provide his GSTIN under regular tax payer.
In case he is not registered as regular tax payer you need to show the supply under B2C column.