Reporting of inter State supplies: required in GSTR 3B and GSTR 1 to ensure proper IGST apportionment and compliance. Registered persons must report inter State supplies to unregistered persons 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 of supply is based on information in Table 3.2; omission causes non apportionment, mismatches with actual supplies and non compliance with IGST apportionment obligations. Failure to report attracts penalties under APGST law.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reporting of inter State supplies: required in GSTR 3B and GSTR 1 to ensure proper IGST apportionment and compliance.
Registered persons must report inter State supplies to unregistered persons 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 of supply is based on information in Table 3.2; omission causes non apportionment, mismatches with actual supplies and non compliance with IGST apportionment obligations. Failure to report attracts penalties under APGST law.
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