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Why are B2CS invoices not pushed to the GSTN portal?
B2CS (Business-to-Consumer Small) invoices are sales made to unregistered customers. Since consumers do not file GST returns, there is no requirement to match invoice-level data. Therefore, individual B2CS invoices are not pushed to the GSTN portal. Instead, only a consolidated summary of B2CS invoices for the filing period is reported in GSTR-1.