- Short answer
- Above Rs 1 lakh per invoice under Rule 59 since August 1, 2024 (Rs 2.5 lakh before) — inter-State sales to unregistered buyers only
- Before August 1, 2024
- Rs 2.5 lakh; the GSTN portal FAQ still showed Rs. 2,50,000 on October 10, 2026
- Which address
- The delivery address on the invoice when it differs from billing — Circular No. 209/3/2024-GST
- Shopify's part
- No Shopify help page read on October 17, 2026 mentions B2CL; your GST app or invoicing service makes the split
What invoice value puts a sale in B2CL?
Rule 59(4) of the CGST Rules draws the line for inter-State sales to unregistered buyers at an invoice value more than Rs 1 lakh; “B2CL” is the GSTN portal's label, not the rule's.
| Sale to an unregistered buyer | In GSTR-1 | Rule 59(4) |
|---|---|---|
| Inter-State, over Rs 1 lakh | Invoice by invoice: "B2C (Large) Invoices" (B2CL) | (a)(ii) |
| Inter-State, up to Rs 1 lakh | Consolidated by State and rate | (b)(ii) |
| Intra-State, any value | Consolidated by rate | (b)(i) |
Rule 59(4), CGST Rules, read October 17, 2026
The limit was Rs 2.5 lakh until August 1, 2024; the rule's footnote dates the change:
Substituted (w.e.f. 01.08.2024) vide Notification No. 12/2024 - CT dated 10.07.2024.
The GSTN portal's GSTR-1 FAQ still said “greater than Rs. 2,50,000” in a snapshot of October 10, 2026, and a GSTN advisory of September 3, 2024 said the change was “under development on the portal” and advised reporting invoices over Rs 2.5 lakh in Table 5 “till the time the functionality is made available”; in GSTN's news feed we found no later item saying it was made available.
Which address on a Shopify order makes a sale inter-State?
For goods sold to an unregistered buyer, clause (ca) of IGST Act section 10(1) sets the place of supply at the buyer's address on the invoice; where delivery and billing addresses differ, Circular No. 209/3/2024-GST makes it the delivery address. The circular dates (ca) from October 1, 2023, though CBIC's section 10 page still said “yet to be notified” on October 17, 2026.
Shopify's Taxes report reads the destination from the shipping address — report logic, not a GST rule. Test orders shipped to another State against Rs 1 lakh.
What should you check in your GST app before filing?
Shopify “doesn't create a GST-compliant bill”, so your GST app or invoicing service makes the split. No Shopify India GST, tax or report help page we read on October 17, 2026 names B2CL. Confirm in the app's GSTR-1 export:
- a limit of more than Rs 1 lakh (Rule 59);
- the State taken from the delivery address on the invoice;
- a comparison on the invoice value, not a line item;
- credit notes to unregistered buyers placed by their original invoice's B2CL/B2CS type.
If a check fails: what to check before you pick a GST app.
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