GSTR-1 Reporting

GSTR-1 Table 7 B2CS summary reporting

By gstr2bmatch.in Editorial Team · Updated 22 October 2026 · 6 min read

GSTR-1 Table 7 captures all intra-State supplies to unregistered consumers and small inter-State consumer invoices as state-wise, tax-rate-wise consolidated totals. Because Table 7 omits buyer GSTINs, these sales never populate recipient GSTR-2B records, preventing any input tax credit claims. Businesses must aggregate net sales by Place of Supply and tax rate while ensuring registered client sales stay in Table 4.

Entering retail turnover in Form GSTR-1 requires understanding the boundary between individual invoice reporting and consolidated reporting. Under Rule 59 of the CGST Rules 2017, taxpayers must furnish details of outward supplies through designated tables. While B2B supplies require invoice-level line items in Table 4, retail consumer transactions fall under consolidated tables unless they cross specific value limits.

What belongs in Table 7 B2C Others

Table 7 of Form GSTR-1 carries the heading 7 - B2C (Others), commonly referred to as B2CS. According to the GSTN User Manual on Creation of Outward Supplies Return in Form GSTR-1, Table 7 covers:

  1. All intra-State supplies made to unregistered persons, regardless of invoice value.
  2. Inter-State supplies made to unregistered persons where invoice value does not exceed the statutory threshold for B2C Large reporting under Rule 59(4) of the CGST Rules 2017.
  3. Net adjustments for credit notes or debit notes issued to unregistered buyers for small sales.

If an inter-State invoice to an unregistered consumer exceeds the statutory limit set under Rule 59(4), it cannot be grouped into Table 7. It must be reported as an individual invoice in Table 5 under B2C Large invoice rules.

Common mistake: Entering a sale to a GST-registered business in Table 7 instead of Table 4A. Because Table 7 does not ask for or store a buyer GSTIN, the portal never maps the tax payment to the buyer. The buyer will find zero tax credit in their GSTR-2B and will raise a dispute.

Preparing state-wise and tax-rate-wise summaries

Taxpayers cannot upload individual B2CS cash memos into Table 7. Instead, transactions must be aggregated by Place of Supply (POS), supply type, and applicable GST rate. The GST Returns Offline Tool provides a dedicated B2CS worksheet tab for this consolidation.

To populate Table 7 correctly:

  1. Group sales by Place of Supply: select the 2-digit state code where consumption takes place.
  2. Segregate transactions within each state by tax rate: 5%, 12%, 18%, or 28%.
  3. Calculate net taxable value: add total gross invoice values, deduct sales returns or credit notes, and add debit notes.
  4. Compute applicable tax: calculate CGST plus SGST for intra-State sales, or IGST for inter-State supplies.

Worked example: retail store monthly summary

Consider a retail electronics and stationery dealer registered in Maharashtra (State Code 27). During October 2026, the business issues multiple cash memos to unregistered walk-in customers and delivers a small parcel to an unregistered client in Gujarat (State Code 24).

The gross transaction records show:

  1. Intra-State sales (Maharashtra, 18% rate): Gross taxable sales of ₹3,00,000, with credit notes for returned damaged goods of ₹20,000. Net taxable value = ₹2,80,000.
  2. Intra-State sales (Maharashtra, 5% rate): Gross taxable sales of ₹1,00,000, with no returns. Net taxable value = ₹1,00,000.
  3. Inter-State supply (Gujarat, 18% rate): A single order shipped to an unregistered consumer with invoice value of ₹45,000 (taxable value ₹38,136 and IGST ₹6,864). Because invoice value is below ₹1,00,000, it falls under Table 7.
Place of Supply Rate (%) Net Taxable Value Integrated Tax Central Tax State / UT Tax Total Tax
27-Maharashtra 18% ₹2,80,000 ₹0 ₹25,200 ₹25,200 ₹50,400
27-Maharashtra 5% ₹1,00,000 ₹0 ₹2,500 ₹2,500 ₹5,000
24-Gujarat 18% ₹38,136 ₹6,864 ₹0 ₹0 ₹6,864

Total net taxable turnover across Table 7 equals ₹4,18,136. Total tax liability generated is ₹6,864 IGST, ₹27,700 CGST, and ₹27,700 SGST, totaling ₹62,264.

Why B2CS data does not appear in GSTR-2B

Inward tax credit for purchasers relies entirely on the auto-generated Form GSTR-2B under Rule 59(1) of the CGST Rules 2017. Table 7 on the GST common portal contains fields only for Place of Supply, Rate, Taxable Value, and Tax Amounts. It does not provide any column for entering a recipient GSTIN.

When a supplier mistakenly includes a registered client invoice inside Table 7:

  1. The GSTN database receives no link connecting the outward tax liability to the buyer GSTIN.
  2. The recipient GSTR-2B statement displays no record of the transaction.
  3. Under Section 16(2)(aa) of the CGST Act, the recipient cannot claim ITC because the invoice details do not appear in the statement furnished under Section 38.

Correction procedure: If an invoice issued to a registered business was wrongly aggregated into Table 7, the supplier must reduce Table 7 turnover in a subsequent tax period and declare the individual invoice in Table 4A (B2B). Amending GSTR-1 or utilizing Form GSTR-1A before filing GSTR-3B under Rule 59(4A) helps prevent recipient credit blockage.

Step-by-step portal filing workflow

Taxpayers entering B2CS entries manually on the GST common portal follow this sequence:

Returns Dashboard → Form GSTR-1 → Tile 7 B2C (Others) → Add Details → Save Summary
  1. Log in to the GST portal and navigate to Services > Returns > Returns Dashboard.
  2. Select the relevant Financial Year and Return Filing Period, then click Search.
  3. Under Details of outward supplies of goods or services GSTR-1, choose Prepare Online.
  4. Click on tile 7 - B2C (Others).
  5. Click Add Details. Select POS from the drop-down list, enter the Taxable Value, choose the applicable Rate, and verify the calculated CGST, SGST, or IGST.
  6. Click Save. Repeat for each unique Place of Supply and tax rate combination.

Impact on GSTR-3B auto-population

Filing Table 7 feeds directly into monthly or quarterly tax payment summaries. According to the GSTN GSTR-3B User Manual, outward supplies reported in GSTR-1 Table 7 auto-populate into Table 3.1(a) ("Outward taxable supplies (other than zero rated, nil rated and exempted)") of Form GSTR-3B.

Inter-State sales included in Table 7 also flow automatically into Table 3.2 of Form GSTR-3B ("Supplies made to unregistered persons"). Taxpayers must confirm that the figures in Table 3.2 match their interstate B2CS totals to avoid tax distribution discrepancies across states.

Frequently asked questions

What supplies are reported in Table 7 B2C Others of GSTR-1?

Table 7 captures all intra-State supplies to unregistered persons of any value, and inter-State supplies to unregistered persons where the invoice value is up to the statutory limit, net of debit or credit notes.

Can a registered business claim ITC on an invoice reported under B2CS?

No. Supplies summarized in Table 7 do not contain recipient GSTIN details. Consequently, the GST portal cannot generate GSTR-2B line items for the buyer, blocking input tax credit under Section 16(2)(aa).

How does Table 7 data impact GSTR-3B liability?

Net taxable values and tax liabilities from Table 7 auto-populate directly into Table 3.1(a) of Form GSTR-3B for that return period.

Check your own GSTR-2B

Verify whether vendor invoices match your purchase register or if missing bills were misreported under consumer heads. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.

Reconcile GSTR-2B →

Last checked: 22 October 2026. Sources: CBIC CGST Rule 59, GSTN GSTR-1 User Manual.