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The nature of the supplies will determine the details that must be included in the return of outward supply Form GSTR-1. These provisions are: i. intra-State supplies (B2C suppliers) - tax rate wise summary; and ii. inter-State supply to consumers (B2C stocks) of value above Rs. 2.5 lakhs – State-wise and tax rate wise summary. iii. Inter-State supplies for consumers (B2C suppliers) above Rs. 2.5 lakhs - specific invoice wise details; and iv. supplies to resellers, (B2B), - specific invoice wise details.