TaxTMI 
TaxTMI 
We have filed GSTR-1 with a particular invoice as B2C instead of B2B and would request you to kindly advice how the same can be rectified so that the recipient can take the input credit.
Thank you in advance
B2b sales considered as B2c in GSTR-1 - How to rectify
08 Jun 2018 
3 Replies 
11576 Views Asked by
B2C classification in returns prevents later conversion to B2B, blocking recipient input tax credit unless return rules change.
The FAQ states that a transaction reported as B2C in GSTR-1 cannot be amended later to add the recipient GSTIN and convert it to B2B, thereby preventing the recipient from claiming input tax credit; the FAQs are administrative guidance without binding legal force and correction may depend on future procedural changes to return filing or on legal challenge. (AI Summary)
The FAQ states that a transaction reported as B2C in GSTR-1 cannot be amended later to add the recipient GSTIN and convert it to B2B, thereby preventing the recipient from claiming input tax credit; the FAQs are administrative guidance without binding legal force and correction may depend on future procedural changes to return filing or on legal challenge. (AI Summary)