Apportionment of IGST: ensure inter State supplies to unregistered persons are reported to enable state allocation. Registered persons making inter State supplies to unregistered persons must report such supplies with place of supply in Table 3.2 of Form GSTR 3B and in Table 7B of Form GSTR 1. Non reporting in Table 3.2 leads to non apportionment of IGST to the State of supply and mismatches in apportioned integrated tax, causing non compliance with apportionment provisions; contraventions attract penal consequences under the statute.
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Provisions expressly mentioned in the judgment/order text.
Apportionment of IGST: ensure inter State supplies to unregistered persons are reported to enable state allocation.
Registered persons making inter State supplies to unregistered persons must report such supplies with place of supply in Table 3.2 of Form GSTR 3B and in Table 7B of Form GSTR 1. Non reporting in Table 3.2 leads to non apportionment of IGST to the State of supply and mismatches in apportioned integrated tax, causing non compliance with apportionment provisions; contraventions attract penal consequences under the statute.
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