What are B2B and B2C Small and Large Invoice in GST

B2B Invoices (4A,4B,4C,6B,6C)

It means Business to Business Invoice

Details of Sales Made to Registered Parties having GSTIN No. to be filled here

These registered parties may be within state or outside state

Hence ,both local and interstate sales to registered parties are covered here

B2C Small Invoices (5A,5B)

It means Business to Small Customer Invoice

• Sales is Central Unregistered person and Amount is upto 250000
• Sale is Local to Unregistered person (Even amount greater than 250000 to be entered here if it is local)

Hence, all local cash sales of shopkeepers and restaurants will be shown here

Consolidated amount to be shown, bill vise details not required.

B2C Large Invoices (5A,5B)

It means Business to Large Customer Invoice

It means Interstate sales to Unregistered persons of amount more than 250000

Hence it is to be filled if following condition is satisfied

• It is a Central Sale
• Sale is to unregistered persons

Amount is more than 250000(Including tax)