Identification of b2b and b2c

B2C and B2B are two forms of commercial transactions.

1. B2C, which stands for business-to-consumer, is a process for selling products directly to consumers.
2. B2B, which stands for business-to-business, is a process for selling products or services to other businesses.

The business systems that support B2B or B2C communications, transactions and sales administration differ in complexity, scope, scale and cost, so it is important that you implement the right system for your customers

GST provisions does not use the term B2B or B2C. The law uses the term "registered person". The nature of taxes, invoices, procedures etc. differs when you supply to a registered person. A registered person is required to pay GST on reverse charge method. Definitions of place of supply differs at numerous places depending on the fact as to whether the recipient is a registered person or not. 

B2C and B2B terminology used for supply of goods and service.  B2C, stands for business-to-consumer directly (finally consumed without any furtherance) . Where as B2B, stands for business-to-business for supply of goods or services to other businesses and not for final consumption. 

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