Invoices pertaining to B2C transactions :

In respect of invoices for interstate supplies whose taxable value is more than Rs. 2.5 lakhs, details of invoices shall have to be submitted in the following format for proper tracking of flow of funds to the destination State:

(i) Invoice Number, Date and value

(ii) HSN Code for goods / Accounting code for services

(iii) Taxable Value

(iv) Tax Rate

(v) Tax Amount

(vi) Buyer’s address (State Code)

(vii) Departmental ID allotted by State Government to Government entities/ PSUs, etc. not dealing in GST supplies or to persons dealing in exempted/ Nil rated/ non-GST goods or services

(viii) Place of Supply (State) if different than S. No. (vi) above

For invoices relating to interstate supplies to unregistered persons whose taxablevalue is upto Rs 2.5 lakhs, only state-wise and tax rate-wise aggregated taxable value of all such invoices will be submitted,. In case of intrastate supplies to unregistered persons, tax rate-wise aggregated taxable value of all such invoices will be submitted.