Apportionment of IGST requires reporting inter-state supplies to unregistered persons in specified GSTR tables or face penalties. Registered suppliers must report inter State supplies to unregistered persons with the place of supply in Table 3.2 of FORM GSTR 3B and in Table 7B of FORM GSTR 1. Reporting in Table 3.2 determines apportionment of IGST to the State where supply occurs; omission causes non apportionment, mismatches in apportioned tax, and non compliance with integrated tax apportionment obligations, and may attract penalties under the RGST Act.
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.
Apportionment of IGST requires reporting inter-state supplies to unregistered persons in specified GSTR tables or face penalties.
Registered suppliers must report inter State supplies to unregistered persons with the place of supply in Table 3.2 of FORM GSTR 3B and in Table 7B of FORM GSTR 1. Reporting in Table 3.2 determines apportionment of IGST to the State where supply occurs; omission causes non apportionment, mismatches in apportioned tax, and non compliance with integrated tax apportionment obligations, and may attract penalties under the RGST Act.
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