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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Suppliers Must Report Inter-State Supplies Accurately in FORM GSTR-3B & GSTR-1 to Avoid Penalties u/s 125.</h1> A registered supplier must report inter-State supplies to unregistered persons, composition taxable persons, and UIN holders in Table 3.2 of FORM GSTR-3B and supplies with invoice values up to Rs. 2.5 lakhs in Table 7B of FORM GSTR-1. Many suppliers have failed to report these details in Table 3.2, affecting the apportionment of IGST to the correct State and compliance with the Integrated Goods and Service Tax Act, 2017. To ensure uniform compliance, suppliers are instructed to report these details accurately. Non-compliance may lead to penalties under section 125 of the Delhi Goods and Service Tax Act.
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