Suppliers must report inter-State supplies to unregistered persons in GSTR-3B and GSTR-1 to avoid penalties u/s 125.
Registered suppliers 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. The Commissioner noted non-compliance in reporting these details in GSTR-3B, affecting IGST apportionment and compliance with the Integrated Goods and Services Tax Act. Suppliers are instructed to ensure accurate reporting to avoid penalties under section 125 of the West Bengal Goods and Services Tax Act. Any implementation issues should be reported to the Commissioner.
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