Reporting inter State supplies to unregistered persons required; affects IGST apportionment and attracts penalty for non compliance. Registered suppliers must report inter State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR 3B and report inter State supplies to unregistered persons rate wise in Table 7B of FORM GSTR 1, including the place of supply. Non reporting in Table 3.2 prevents correct IGST apportionment to the State of supply, causes mismatches in apportioned integrated tax, and attracts penal action for contravention of the Act or rules.
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Provisions expressly mentioned in the judgment/order text.
Reporting inter State supplies to unregistered persons required; affects IGST apportionment and attracts penalty for non compliance.
Registered suppliers must report inter State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR 3B and report inter State supplies to unregistered persons rate wise in Table 7B of FORM GSTR 1, including the place of supply. Non reporting in Table 3.2 prevents correct IGST apportionment to the State of supply, causes mismatches in apportioned integrated tax, and attracts penal action for contravention of the Act or rules.
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