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<h1>Tamil Nadu clarifies GST reporting for inter-State supplies to unregistered persons; focus on FORM GSTR-3B and FORM GSTR-1.</h1> The circular issued by the Tamil Nadu Commercial Taxes Department clarifies the requirement for registered suppliers to report inter-State supplies made to unregistered persons in specific sections of GST forms. Suppliers must disclose these details in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1, especially for invoices up to Rs. 2.5 lakhs. Failure to report correctly can lead to issues in IGST apportionment and compliance with the Integrated Goods and Services Tax Act, 2017. Non-compliance may result in penalties under the Tamil Nadu Goods and Services Tax Act, 2017.