As per the Final Returns Formats, supplies to B2C have to be shown in Table 7 of GSTR – 1, grouped by Tax Rates only for Intrastate and Interstate supplies. In the case of interstate supplies, it has to be grouped by State Code and then by Tax Rates. HSN Code /SAC Code along with Tax paid on provisional assessment from the old formats given in Table 7.
In GSTR – 1, all the supplies made to B2C ( Business to consumer) less than Rs 2.5 lacs in the month, for both Intra-state supplies and inter state supplies have to be shown in table 7 by HSN / SAC Code. The tax invoice number or customer name is not required to be shown in the return.