B2C supplies are shown basis the Place of supply wise in GSTR 1 return in the following table: 1.B2C : invoice and credit note with any value in relation to intra state sale 2.B2C: inter state supply with invoice and credit note having invoice value upto 2.50 l 2.B2CL: inter state invoices having invoice value more than 2.50lac 3.CDNUR: B2C credit note having invoice value more than 2.50lac