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<h1>Rajasthan Circular: Suppliers Must Report Inter-State Supplies in GSTR-3B and GSTR-1 to Avoid Penalties u/s 125.</h1> The circular from the Government of Rajasthan's Commercial Tax Department mandates that registered suppliers must report details of inter-State supplies made to unregistered persons, composition taxable persons, and UIN holders in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. Failure to do so results in non-apportionment of IGST to the appropriate state and mismatches in tax allocations. Suppliers are instructed to comply with these requirements to avoid penalties under section 125 of the Rajasthan Goods and Services Tax Act, 2017.