B2CS is Table 7 of GSTR-1. It holds sales to unregistered buyers that do not need to be reported invoice by invoice. These are summarised by place of supply and tax rate.
What goes into B2CS
- All sales within the state to unregistered buyers, whatever their value.
- Inter-state sales to unregistered buyers where the invoice value is up to ₹1 lakh.
Inter-state invoices to unregistered buyers above ₹1 lakh go into B2CL (Table 5), invoice by invoice. The limit was lowered from ₹2.5 lakh to ₹1 lakh by an amendment to rule 59(4) from 1 August 2024 (as of October 2026).
A summary line
| Place of supply | Rate | Taxable value | CGST | SGST | IGST |
|---|---|---|---|---|---|
| 24-Gujarat | 18% | ₹4,20,000 | ₹37,800 | ₹37,800 | |
| 27-Maharashtra | 18% | ₹65,000 | ₹11,700 |
Why it matters
A counter business may have thousands of small bills a month. B2CS lets them be reported in a few lines, but the place of supply still has to be right for each sale, because the state share of tax depends on it.
The GSTR-1 file in MatruOS includes B2CS lines built from your invoices.