Inter State supplies reporting: require Table 3.2 GSTR 3B entries to ensure correct IGST apportionment and GST compliance. 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. Apportionment of IGST to the State where supply takes place is based on Table 3.2 entries; omission leads to non apportionment and mismatches between supplies and apportioned tax. Registered persons are directed to report these supplies with place of supply as mandated; contraventions attract penal action under the State GST statute.