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of <h1>Suppliers Must Report Inter-State Sales to Unregistered Buyers in GSTR-3B and GSTR-1; Penalties for Non-Compliance u/s 125.</h1> A registered supplier must report inter-State supplies to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1, especially for invoices up to Rs. 2.5 lakhs. Many have failed to report these details in GSTR-3B, affecting the apportionment of IGST to the respective State and causing mismatches in tax distribution. The Board mandates compliance with these reporting requirements to ensure accurate tax allocation and warns of penalties for non-compliance under section 125 of the CGST Act. Trade notices should be issued to inform the public, and any implementation issues should be reported to the Board.
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