When preparing outward returns in GSTR-1, supplies made to unregistered customers fall into two distinct buckets: B2C Large (B2CL) and B2C Others (B2CS). Classifying an invoice into the wrong bucket creates reporting discrepancies, incorrect state summaries, and amendment work in subsequent tax periods.
Understanding the statutory boundary between Table 5 and Table 7 ensures clean filings and simplifies matching when reviewing outward registers against filed tax returns.
Statutory rule: Notification 12/2024-CT and Rule 59(4)
Reporting of outward supplies to unregistered recipients is governed by Rule 59(4) of the CGST Rules 2017, read with Notification No. 12/2024-Central Tax dated 10.07.2024.
Historically, the threshold for B2CL reporting was an invoice value exceeding Rs 2,50,000. Notification No. 12/2024-Central Tax amended Rule 59(4)(a)(ii) by substituting the words "two lakh and fifty thousand rupees" with "one lakh rupees".
As per the amended rule, a supplier must upload invoice-wise details for any inter-State supply made to an unregistered person where the total invoice value inclusive of tax exceeds Rs 1,00,000.
Common mistake: Treating high-value local consumer sales as B2CL. Even if an intra-State invoice to an unregistered buyer is Rs 5,00,000, it cannot be entered in Table 5. Table 5 is strictly for inter-State supplies. Local unregistered sales always belong in Table 7.
Summary comparison: Table 5 vs Table 7
The GSTN User Manual on Creation of Outward Supplies Return in Form GSTR-1 details the operational structure of both tables:
| Feature | B2CL (Table 5A, 5B) | B2CS (Table 7) |
|---|---|---|
| Nature of supply | Inter-State only | Intra-State (all values) and Inter-State (up to threshold) |
| Invoice value threshold | Exceeding Rs 1,00,000 (earlier Rs 2,50,000) | Up to Rs 1,00,000 for inter-State; no ceiling for intra-State |
| Reporting level | Invoice-wise (invoice number, date, value, POS, tax rate) | Consolidated summary grouped by Place of Supply and GST rate |
| Table in GSTR-1 | Table 5 (5A, 5B) | Table 7 (B2C Others) |
| Amendments table | Table 9A (Amended B2C Large Invoice) | Table 10 (Amended B2C Others) |
Detailed breakdown of B2CL (Table 5)
Per the GSTN User Manual for Form GSTR-1, Table 5 captures B2C (Large) Invoices. To qualify for Table 5, a supply must satisfy all three conditions:
- Recipient status: The customer must be an unregistered person (or consumer without a GSTIN).
- Supply type: The transaction must be an inter-State supply where the Place of Supply (POS) differs from the supplier's state.
- Threshold test: The invoice value, meaning the gross total on the invoice inclusive of Integrated Tax (IGST), must be greater than Rs 1,00,000.
Because reporting is invoice-wise, the supplier must enter the individual invoice number, invoice date, total invoice value, applicable Place of Supply, and rate-wise taxable values. For details on how these tables interact with your broader compliance cycle, read our guide on GSTR-1 tables and how outward data feeds tax systems.
Detailed breakdown of B2CS (Table 7)
Table 7 captures all other consumer transactions. It is a consolidated table where individual invoice numbers and dates are not reported. Instead, transactions are aggregated by Place of Supply, applicable tax rate, and applicable e-commerce operator supply flags.
Table 7 includes two categories of outward supplies:
- All intra-State supplies to unregistered persons: Any local B2C supply within the same state, whether the invoice is Rs 100 or Rs 10,00,000.
- Inter-State supplies up to threshold: Any inter-State supply to an unregistered person where the total invoice value is less than or equal to Rs 1,00,000.
Credit and debit notes: Debit and credit notes issued against B2CL invoices are reported in Table 9B (unregistered). In contrast, adjustments for B2CS sales are adjusted directly within the net taxable turnover reported in Table 7 for that rate and Place of Supply.
Worked example: sorting outward sales for the month
Consider a registered manufacturer based in Maharashtra (State Code 27) issuing four invoices to unregistered consumers during a tax period. The applicable GST rate is 18% on all goods.
| Invoice | Place of Supply | Taxable Value | GST Amount (18%) | Invoice Value | Reporting Table |
|---|---|---|---|---|---|
| INV-101 | Gujarat (24) | ₹90,000 | ₹16,200 | ₹1,06,200 | Table 5 (B2CL) |
| INV-102 | Gujarat (24) | ₹80,000 | ₹14,400 | ₹94,400 | Table 7 (B2CS) |
| INV-103 | Maharashtra (27) | ₹2,00,000 | ₹36,000 | ₹2,36,000 | Table 7 (B2CS) |
| INV-104 | Karnataka (29) | ₹1,10,000 | ₹19,800 | ₹1,29,800 | Table 5 (B2CL) |
Mathematical explanation of the classification
- INV-101: Inter-State supply from Maharashtra to Gujarat. Taxable value = ₹90,000. IGST at 18% = ₹16,200 (formula: ₹90,000 × 18 / 100). Total invoice value = ₹90,000 + ₹16,200 = ₹1,06,200. Because this inter-State invoice value exceeds ₹1,00,000, it is reported invoice-wise in Table 5 (B2CL).
- INV-102: Inter-State supply from Maharashtra to Gujarat. Taxable value = ₹80,000. IGST at 18% = ₹14,400 (formula: ₹80,000 × 18 / 100). Total invoice value = ₹80,000 + ₹14,400 = ₹94,400. Because the invoice value does not exceed ₹1,00,000, it is reported as a consolidated line in Table 7 (B2CS).
- INV-103: Intra-State supply within Maharashtra. Taxable value = ₹2,00,000. CGST (9%) = ₹18,000 and SGST (9%) = ₹18,000. Total invoice value = ₹2,36,000. Even though invoice value exceeds ₹1,00,000, it is an intra-State sale, so it must be reported in Table 7 (B2CS).
- INV-104: Inter-State supply from Maharashtra to Karnataka. Taxable value = ₹1,10,000. IGST at 18% = ₹19,800 (formula: ₹1,10,000 × 18 / 100). Total invoice value = ₹1,29,800. This exceeds ₹1,00,000, so it is reported invoice-wise in Table 5 (B2CL).
Step-by-step portal reporting workflow
- Log in to GST Portal: Navigate to Services → Returns → Returns Dashboard and select the relevant financial year and tax period.
- Access GSTR-1: Open the GSTR-1 tile. For invoice-wise inter-State sales over Rs 1 lakh, click tile 5A, 5B - B2C (Large) Invoices and select "Add Record". Enter the POS, invoice number, date, total invoice value, and rate-wise taxable values.
- Access B2C Others: For consolidated entries, click tile 7 - B2C (Others) and click "Add Details". Select the Place of Supply, enter the net taxable value for that rate, and select the applicable GST rate.
- Verify summary: Generate the GSTR-1 summary and confirm that liability matches your sales register before final submission.
Frequently asked questions
What is the invoice value limit for B2CL in GSTR-1?
The invoice value threshold for B2CL is invoice value exceeding Rs 1 lakh for inter-State supplies to unregistered persons. It was reduced from the earlier limit of Rs 2.5 lakh by Notification No. 12/2024-Central Tax dated 10 July 2024.
Can an intra-State sale ever be reported under B2CL Table 5?
No. Table 5 is strictly reserved for inter-State supplies to unregistered buyers where the total invoice value exceeds Rs 1 lakh. All intra-State sales to unregistered persons go into Table 7 (B2CS), regardless of whether the invoice is Rs 500 or Rs 15 lakh.
Is invoice value or taxable value used to decide B2CL reporting?
The test uses total invoice value inclusive of taxes. Under Rule 59(4)(a)(ii) of the CGST Rules, if the total invoice value exceeds Rs 1 lakh on an inter-State unregistered sale, it must be reported invoice-wise in Table 5.
Reconcile your inward ITC before filing
While outward sales are reported in GSTR-1, claiming correct input tax credit requires comparing your purchase register with GSTR-2B. Reconcile invoices locally in seconds without uploading accounting data.
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Last checked: 27 October 2026. Sources: CBIC CGST Rule 59, Notification No. 12/2024-Central Tax, GSTN GSTR-1 User Manual.