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Most B2C sales vanish into GST returns as one consolidated, state-wise number. But cross two conditions at once — inter-state supply and invoice value above the threshold — and that individual invoice must be reported invoice-by-invoice in a dedicated GSTR-1 table called B2C (Large). For years the threshold was ₹2.5 lakh; since the August 2024 return period (Notification 12/2024), it's ₹1 lakh — pulling far more ordinary transactions into invoice-wise reporting.
The rule precisely
An invoice belongs in GSTR-1 Table 5 (B2C Large) when all three hold:
- The recipient is unregistered (a consumer — no GSTIN)
- The supply is inter-state (place of supply is a different state from yours)
- The invoice value exceeds ₹1,00,000
Everything else B2C goes into Table 7 as consolidated state-wise, rate-wise totals. For B2C Large entries you report invoice number, date, value, place of supply, rate and tax — individually.
Why the rule exists: IGST on B2C flows to the destination state. Consolidated totals hide which state should get the money on big-ticket items, so large inter-state consumer invoices are tracked one by one.
Who hits this rule constantly: the events industry
Look at the three conditions again — unregistered client, different state, invoice above ₹1 lakh. That's a destination wedding invoice:
- A Delhi photographer shooting a Udaipur wedding for a family (place of supply for event services to consumers = where the event happens, i.e., Rajasthan) with a ₹2.5 lakh package → B2C Large
- A Mumbai decorator doing a Goa beach wedding for ₹4 lakh → B2C Large
- A Bengaluru makeup artist's ₹1.2 lakh bridal package at a Chennai wedding → B2C Large
The place-of-supply rules for event services are what make this so common: wedding vendors generate inter-state B2C invoices every season without thinking of themselves as "inter-state businesses." If you're GST-registered and travel for events, B2C Large is part of your filing life.
Same-state weddings, however large, never touch this table — a ₹5 lakh local wedding is ordinary consolidated B2C.
Practical consequences
1. Invoice-wise records are non-negotiable. Consolidated reporting forgives sloppy records; invoice-wise reporting doesn't. Each qualifying invoice's number, date, value and place of supply must be retrievable at filing time — an argument for a proper invoice register over WhatsApp archaeology.
2. Place of supply must be on the invoice. For inter-state supplies, the invoice must state place of supply with the state name — a mandatory tax-invoice field that hand-made invoices routinely omit.
3. Splitting invoices to duck the threshold is a visible pattern. Two ₹95,000 invoices to the same family, same event, same week reads exactly like what it is. Bill the event honestly; the reporting is a formality, not a cost.
4. Credit notes against B2C Large invoices are also reported invoice-wise (unregistered credit notes have their own GSTR-1 section) — relevant when cancellations and refunds happen.
Filing it without pain
At GSTR-1 time, your process is: filter the period's invoices for unregistered + inter-state + >₹1 lakh → enter those in Table 5 → everything else B2C rolls up into Table 7. With structured records this is a five-minute filter; your CA will do it correctly if your invoice data carries client state and registration status.
That's the real takeaway: the rule costs nothing if invoice-time habits are right. BrightDesk keeps every invoice — client, amounts, dates, status — in one searchable register, and the GST invoice generator puts place of supply and the IGST treatment on the document correctly at creation. Destination-wedding season, sorted at the paperwork layer. For the broader multi-event mechanics, see managing multi-day Indian weddings.