Trading chain: Wholesaler sells to Distributor at taxable value ₹ 5000 (invoice I), Distributor to Retailer at ₹ 6000 (II), Retailer to Consumer at ₹ 6500 (III). GST 12%. Prepare tax invoices I, II, III and answer the questions.

For the given trading chain prepare the tax invoice I, II, III. GST at the rate of 12% was charged for the article supplied.

Wholesaler → (Tax invoice I, taxable value ₹ 5000) → Distributor → (Tax invoice II, taxable value ₹ 6000) → Retailer → (Tax invoice III, taxable value ₹ 6500) → Consumer (?)

(1) Prepare the statement of GST payable under each head by the wholesaler, distributor and retailer at the time of filing the return to the government.
(2) At the end what amount is paid by the consumer ?
(3) Write which of the invoices issued are B2B and B2C ?