One my client a govt contractor . it raised bill to govt . while filling gstr1 whether party will book it under b2 b or b2 c

Reply—A tax deductor who deducts tax under section 51 of CGST can also obtained normal registration under section 22 of CGST Act if applicable. Any supply of goods and service to such person will considered as B2B supply. Whereas if a tax deductor is not having normal registration under section 22 of CGST Act, such transaction will be considered as B2c supply.