Skip to content

Intra-Business, B2G and G2B ISC Class 12

questionbuddy.in/isc/class-12/business-studies/online-means-of-conducting-business/intra-b-b2g-and-g2b-online-business

Business StudiesISC Class 12 · Online Means of Conducting Business

Intra-Business, B2G and G2B Online Business (ISC Class 12)

Updated 18 October 2026 · Draft, not yet fact-checked

Intra-Business (Intra B) is online dealing within one organisation, usually over its intranet. B2G (Business to Government) is online dealing in which a business pays taxes, files returns or supplies the government. G2B (Government to Business) is the online services and information the government provides to businesses, such as registration, licences and notifications.

Notice the direction: Intra B stays inside one business, B2G goes from business to government, and G2B comes from government to business.

Illustration drawn for QuestionBuddy.

Understand Intra-Business, B2G and G2B Online Business

1. Intra B (Intra-Business). Online transactions and communication within a single organisation, among its departments, branches and employees, usually over the intranet.

  • *Examples*: employees applying for leave and claiming expenses online; branches requesting stock from the central warehouse; HR posting internal vacancies and policies; departments sharing production and sales data.
  • *Benefits*: faster internal processes, less paperwork, better coordination and real-time information.
  • *Note*: write the expansion as Intra-Business (within the business), not inter-business (between businesses), which would be B2B.

2. B2G (Business to Government). A business deals with, or provides goods and services to, the government online.

  • Filing income tax and GST returns and paying taxes online.
  • Supplying goods and services to government departments through online procurement portals and e-tenders.
  • Submitting statutory forms and reports online.

3. G2B (Government to Business). The government provides online services and information to businesses.

  • Online registration of companies and businesses; licences and permits.
  • Notifications of new rules, policies and schemes; publication of tender invitations.
  • Online clearances and approvals; information portals for exporters and start-ups.

A loan given by the government to a business is not what G2B means; G2B concerns online services and information.

4. B2G versus G2B: direction of action

BasisB2GG2B
Who initiatesBusinessGovernment
Main activityPays, files, suppliesRegisters, licenses, informs
Typical examplesTax returns, e-tenders (bids by business)Licences, notifications, tender invitations

A tender shows both directions: the government *invites* tenders (G2B) and the business *submits* its bid (B2G).

5. Putting the six together. B2C, C2C and B2B (a neighbouring topic) deal with outside parties; Intra B stays inside one organisation; B2G and G2B involve the government in one direction or the other.

Intra-Business, B2G and G2B Online Business: key facts

Intra B
  • Within one organisation
  • Departments
  • Branches
  • Employees
  • Intranet
Not between firms.
B2G
  • Business pays
  • Files returns
  • Bids for tenders
  • Supplies to government
Business acts toward government.
G2B
  • Government registers
  • Licenses
  • Notifies
  • Invites tenders
Government serves business.

How to answer Intra-Business, B2G and G2B Online Business questions

Questions describe a transaction and ask for the model, or ask for the difference between B2G and G2B.

  1. 1Ask whether the dealing stays inside one organisation: then it is Intra B.
  2. 2If the government is involved, ask who acts: the business (B2G) or the government providing a service (G2B).
  3. 3Write the full form and a one-line explanation.
  4. 4Use examples from taxes, tenders, licences and notifications.

Intra-Business, B2G and G2B Online Business in real life

The idea, met in an everyday situation. Answer the question in your own words, then compare with the model answer. The one-line hook is what to remember.

Intra B

Suppose employees of a hotel chain apply for leave and request supplies from the central store through the company's internal portal.

Name the model.

Try it first, then show the solutionSolution
  1. The dealings are among staff and branches of one organisation.
  2. They use the internal network.

Answer: Intra-Business (Intra B).

Memory hook: Intra means inside.

G2B

Imagine a new start-up applies online for a licence, and the licensing portal sends it an online notice of a new rule for its industry.

Name the model for the notice and for the application.

Try it first, then show the solutionSolution
  1. The notice is a service from government to business: G2B.
  2. The licence application and licence issue are part of the government's online licensing service to businesses: G2B.

Answer: The notice is G2B; the licence application and licence issue are part of the G2B licensing service. A tax return filed on the same portal would be B2G.

Memory hook: Direction decides.

Tricks to remember Intra-Business, B2G and G2B Online Business

Short memory aids. Say each one aloud once, then use it on a question the same day.

  • Intra = Inside

    Intra-Business stays inside one organisation; B2B crosses from one business to another.

    Use it when: Separating Intra B and B2B.

  • Pay and file is B2G; permit and notify is G2B

    What the business does is B2G; what the government gives is G2B.

    Use it when: Government pair.

Intra-Business, B2G and G2B Online Business: solved examples

Ordered from board level to HOTS. Try each one before you open the solution.

Example 1: Identify the model · 1 mark · MCQBoard level

A company files its GST return and pays tax on the government portal. This is:
(a) G2B
(b) B2G
(c) C2C
(d) Intra B

Try it first, then show the solutionSolution
  1. The business acts towards the government.

Answer: (b)

Example 2: Explain Intra B · 2 marks · Short answerBoard level

Explain Intra-Business (Intra B) with two examples.

Try it first, then show the solutionSolution
  1. Intra B means online transactions and communication within one organisation among its departments, branches and employees, usually over the intranet.
  2. Examples: employees applying for leave online; a branch requesting stock from the central warehouse.

Answer: Online dealings within one organisation; leave applications, stock requests.

Example 3: Tax payment through B2G · 4 marks · Short answerHarder board level

Suppose a firm's quarterly sales are Rs 18,50,000 and GST at 18% is charged on sales, with input tax credit of Rs 1,12,000 claimed. Calculate the tax to be paid online and name the model of the payment.

Try it first, then show the solutionSolution
  1. Output GST = 18% of 18,50,000 = 18,50,000 x 18/100 = Rs 3,33,000.
  2. Net tax = 3,33,000 - 1,12,000 = Rs 2,21,000.
  3. Paying it online is B2G because the business acts towards the government.

Answer: Rs 2,21,000; B2G.

Example 4: B2G or G2B · 4 marks · Short answerHarder board level

Classify each as B2G or G2B with a reason: (i) a company submits a bid on an e-tender portal, (ii) the government publishes a tender invitation online, (iii) an entrepreneur registers a new company online, (iv) a firm supplies stationery to a government office through the procurement portal.

Try it first, then show the solutionSolution
  1. (i) B2G: the business submits its bid.
  2. (ii) G2B: the government gives information to businesses.
  3. (iii) G2B: the government provides a registration service.
  4. (iv) B2G: the business supplies goods to the government.

Answer: (i) B2G, (ii) G2B, (iii) G2B, (iv) B2G.

Example 5: Online system for a growing firm · 8 marks · Long answerHOTS / competency

Suppose a manufacturing firm with 14 branches wants an online system for stock requests between branches and head office, for filing returns, for obtaining a pollution licence, and for supplying to a government hospital. Name the model for each and explain two benefits of going online.

Try it first, then show the solutionSolution
  1. Stock requests among branches and head office: Intra B, online dealings within one organisation.
  2. Filing returns: B2G, the business acts towards the government.
  3. Obtaining a pollution licence: G2B, the government provides an online licensing service to businesses.
  4. Supplying to a government hospital through its portal: B2G.
  5. Benefit 1: faster processing and less paperwork.
  6. Benefit 2: better coordination and real-time records for control.

Answer: Intra B, B2G, G2B and B2G, with two benefits.

Where students lose marks in Intra-Business, B2G and G2B Online Business

The slips examiners see most often, and what to write instead.

  • Mistake: Expanding Intra B as inter-business

    Intra means within.

    Wrong working

    Intra B: dealings between businesses.

    Right working

    Intra B: online dealings within one business.

    Do this: Intra is inside.

    Usually costs: 1-2 marks.

  • Mistake: Reversing B2G and G2B

    The direction of action matters.

    Wrong working

    Obtaining a licence online is B2G.

    Right working

    Licences are services from the government, so G2B.

    Do this: Ask who acts or gives.

    Usually costs: 1 mark.

  • Mistake: Taking a government loan as G2B

    The chapter's G2B is online service and information.

    Wrong working

    G2B: government lending money to businesses.

    Right working

    G2B: online registration, licences, notifications and tender invitations.

    Do this: Use the chapter's examples.

    Usually costs: 1 mark.

Exam tips

  • Write Intra-Business in full and say 'within one organisation'.
  • For B2G versus G2B, name who acts.
  • Quote two examples for each model.
  • A tender can be both: invitation is G2B, bid is B2G.

Practice questions on Intra-Business, B2G and G2B Online Business

Write each answer on paper first. Open the hint only if you are stuck, and the answer only when you have finished.

  1. Q1 · 1 mark · Very short answerBoard level

    Expand G2B and B2G.

    Hint

    Direction.

    Answer

    Government to Business; Business to Government.

  2. Q2 · 2 marks · Short answerBoard level

    Give two examples of G2B services.

    Hint

    Registration.

    Answer

    Online registration of companies, licences and permits, notifications of rules, tender invitations (any two).

  3. Q3 · 2 marks · Short answerHarder board level

    Why is a government loan to a business not an example of G2B in the chapter's sense?

    Hint

    Services and information.

    Answer

    G2B in the chapter means online services and information the government provides to businesses, such as licences and notifications. A loan is a financial transaction, not such a service.

  4. Q4 · 4 marks · Short answerHarder board level

    A firm earns Rs 9,00,000 in a quarter and pays income tax at 25% on this profit online. A rebate of Rs 15,000 is allowed. Calculate the amount paid and name the model.

    Hint

    Tax then rebate.

    Answer

    Tax = 25% of 9,00,000 = Rs 2,25,000. Less rebate Rs 15,000 = Rs 2,10,000. The business pays the government online, so it is B2G.

  5. Q5 · 4 marks · Short answerHOTS / competency

    Suppose a manager claims that an employee portal used by head office and branches is B2B because many offices are involved. Examine the claim.

    Hint

    One organisation.

    Answer

    The claim is wrong. B2B involves two different businesses. A portal used by head office and branches of the same organisation is Intra-Business, since all the offices belong to one organisation.

Test your recall

Answer in your head or on paper first, then open the card. Pulling an answer out of memory makes it stick far better than re-reading.

  1. 1.What does Intra B mean?Show answer

    Online dealings within one organisation.

  2. 2.Is filing a tax return B2G or G2B?Show answer

    B2G.

  3. 3.Is online company registration B2G or G2B?Show answer

    G2B.

  4. 4.What network is Intra B usually on?Show answer

    The intranet.

Intra-Business, B2G and G2B Online Business: frequently asked questions

Is Intra B the same as B2B?

No. B2B is between two businesses; Intra B is within one.

Who runs G2B services?

The government through its online portals.

Can a transaction be B2G and G2B?

Both directions can appear in one process, for example a tender invitation and its bid.