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<h1>Invoice upload requirement: all B2B invoices must be uploaded to enable input tax credit matching, B2C treated differently.</h1> Invoice upload obligations differ by supply type: all B2B invoices (intra- and inter-state) must be uploaded to enable recipient Input Tax Credit matching; B2C invoices generally need not be uploaded, though high-value inter-state invoices require uploading, while intra-state and lower-value invoices may be reported via state-wise summaries.