One place-of-supply group in Table 5 (B2C Large) of a GSTR-1 return. Process GSTR1 creates it, and you never enter it by hand. A sale goes to B2C Large when it is to an unregistered buyer, is inter-state, and has an invoice value (taxable value plus all tax) strictly above the limit for the return's month: 100,000 rupees for periods from August 2024 and 250,000 rupees before that. Inter-state is decided by comparing the first two digits of the place of supply with the state code of your GSTIN, and falls back to whether the invoice carries integrated tax when either code cannot be read. Each group holds the B2C Large invoices for one place of supply (GSTR-1 B2C Large Invoice records). A return has separate groups for your books side and for the portal side fetched from GSTN. B2C Large is not in any app menu. You read it through the B2CL (Large) row of the GSTR-1 Overview, which opens the invoices behind it.
Fields
| Field | Label | Type | Required | What it does |
|---|
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
GSTR1Id | GSTR-1 Header | Lookup → GSTR1 | | The GSTR-1 return the group belongs to. Carry Forward adds the invoice to the next month's return under that return's group for the same place of supply, and creates the group if it does not exist. |
Id | Id | Guid | Yes | |
IsCarriedForward | Carried Forward | Boolean | | Not set by xMatix on the group. The Carry Forward decision is recorded on each B2C Large invoice, and the copy in the next month's return is an invoice under that return's group for the same place of supply. |
IsIgnored | Ignored | Boolean | | Not set by xMatix on the group. The Ignore decision is recorded on each B2C Large invoice, and only those invoice-level flags affect the figures and what Save to GSTN sends. |
Label | Label | Text | | Not set by xMatix for B2C Large groups. It stays blank. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | The place of supply the group covers, or B2CL when the source documents had no place of supply. Set by Process GSTR1 and updated each time the return is processed. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
PlaceOfSupply | Place Of Supply | Text | | The place of supply shared by every invoice in the group, as recorded on the source documents' tax lines. On the books side it is the key that keeps the group across re-processing. Save to GSTN sends it as the group's place of supply, and the reconciliation pairs B2C Large invoices on place of supply and invoice number. |
RecordTypeId | Record Type | Guid | | |
Source | Source | Text | | Books for groups built by Process GSTR1 from your posted documents, Portal for groups imported by Pull from GSTIN. Processing only replaces Books groups, and a pull only replaces Portal groups. |
UIProps | UI Props | Text | | |
UpdatedDateTime | Modified On | DateAndTime | Yes | |
Actions
| Action | Label | Type | What it does |
|---|
Clone | Clone | ServerAction (Clone) | Create a copy of this record |
New | New | New | New |
