One summary row in Table 7 (B2C Small) of a GSTR-1 return. Process GSTR1 creates it, and you never enter it by hand. B2C Small holds every sales invoice to an unregistered buyer that is not an export, not an SEZ supply and not a B2C Large invoice: all intra-state sales, plus inter-state sales whose invoice value is not above the B2C Large limit. Credit and debit notes are not included; they go to the notes table. The sales are added up, not listed: each row holds the totals for one combination of supply type (intra- or inter-state), place of supply and tax rate, with the tax on the row itself and no invoices or rate lines under it. A return has separate rows for your books side and for the portal side fetched from GSTN. B2C Small is not in any app menu. You read it through the B2CS (Others) row of the GSTR-1 Overview, where Total Transactions counts these rows, not invoices.
Fields
| Field | Label | Type | Required | What it does |
|---|
CentralTax | Central Tax | Currency | | The total central tax of the sales in the row. Recalculated every time the return is processed. |
Cess | Cess | Currency | | The total cess of the sales in the row. Any tax line that is not central, state or integrated tax is counted here. Recalculated every time the return is processed. |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
GSTR1Id | GSTR-1 Header | Lookup → GSTR1 | | The GSTR-1 return the row belongs to. |
Id | Id | Guid | Yes | |
IntegratedTax | Integrated Tax | Currency | | The total integrated tax of the sales in the row. Recalculated every time the return is processed. |
IsCarriedForward | Carried Forward | Boolean | | Never set by xMatix. A B2C Small row cannot take a reconciliation decision, so it cannot be carried forward to the next month's return. |
IsIgnored | Ignored | Boolean | | Never set by xMatix. A B2C Small row cannot take a reconciliation decision, so it cannot be ignored, and Save to GSTN always sends every books-side row. |
Label | Label | Text | | Not set by xMatix for B2C Small rows. It stays blank. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | Built by Process GSTR1 from the supply type, the place of supply (POS when there is none) and the rate, joined by hyphens. Rows imported by Pull from GSTIN are not given this name by the pull. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
PlaceOfSupply | Place Of Supply | Text | | The place of supply shared by every sale in the row, as recorded on the source documents' tax lines. Blank when those documents had none. Part of the key that pairs a books row with its portal row, and sent to GSTN on save. |
RecordTypeId | Record Type | Guid | | |
Source | Source | Text | | Books for rows built by Process GSTR1 from your posted documents, Portal for rows imported by Pull from GSTIN. Processing only changes Books rows, and a pull replaces all Portal rows. Save to GSTN, GSTR-3B and GSTR-9 read only Books rows. |
StateUTTax | State/UT Tax | Currency | | The total state or union territory tax of the sales in the row. Recalculated every time the return is processed. |
SupplyType | Supply Type | Text | | Intra or Inter. On the books side xMatix decides it 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. On the portal side it is Intra when GSTN reports INTRA and Inter otherwise. Part of the key that pairs a books row with its portal row. |
TaxableValue | Taxable Value | Currency | | The total taxable value of the sales in the row, each document line counted once. Recalculated every time the return is processed. |
TaxRate | Tax Rate | Decimal | | The rate recorded on the tax lines of the sales in the row, as set up in your tax configuration. xMatix groups each tax line by its own rate, so an intra-state row carries the rate on the central and state tax lines, and a cess line with a different rate puts the line's taxable value into a second row at the cess rate. Part of the key that pairs a books row with its portal row. |
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 |
- GSTR1 — looks up via
GSTR1Id
