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Are all invoices required to be submitted at the time of filing GST return?

Adv. Swati Goud
April 5, 2023
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No. It depends on the nature (B2B or B2C) and location (intra-state or inter-state) of the business transactions.For Business-to-Business (B2B) supplies, all invoices whether Intra-state or Interstate are required to be submitted/ uploaded. This provision has been introduced so that the business receiving the goods can avail Input Tax Credit (ITC). Hence, it is required that invoices from both entities are matches.For Business-to-Customer (B2C) transactions, generally, invoices are not required to be submitted as the individual customer typically would not claim ITC. However, invoices of value exceeding Rs. 2,50,000/- in inter-state B2C supplies are required to be submitted at the time of filing GST return.