Reporting inter-State supplies to unregistered persons ensures correct IGST apportionment and avoids penalty for non-reporting. Registered suppliers 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; IGST apportionment to the State where supply occurs is based on Table 3.2, and non-reporting leads to incorrect apportionment, mismatch in supplied quantities and apportioned integrated tax, non-compliance with apportionment obligations, and penal consequences under the Assam GST law.