We are hospital. We provide drugs to the esi panel patients. And money received from ESI panel after sometime. Whether this sale is sale to patient (B2C) or Sale to ESI (B2B)?? Please tell with reasons.
In such cases invoice has to be issued in the name of the person from whom we receive the amount and in your example the invoice has to be prepared as bill to ESI and Ship to the name of the patient and sale is to be treated as B2B.