Reporting inter State supplies to unregistered persons: ensure GSTR 3B and GSTR 1 entries to secure correct IGST apportionment. Registered suppliers must report inter State supplies to unregistered persons, composition taxpayers and UIN holders in Table 3.2 of FORM GSTR 3B and rate wise inter State supplies to unregistered persons in Table 7B of FORM GSTR 1. Non reporting in Table 3.2 causes incorrect IGST apportionment to the State of supply and mismatches in supplies versus apportioned tax. The Board directs reporting of such supplies with place of supply in both prescribed tables and warns that contraventions may attract penal action under the CGST Act.