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<h1>Tripura Circular 07/2019-GST: Record Inter-State Supplies to Unregistered Persons in FORM GSTR-3B & GSTR-1 Tables.</h1> The Government of Tripura, through its Chief Commissioner of State Tax, issued Circular No. 07/2019-GST to ensure uniformity in reporting inter-State supplies to unregistered persons. The circular mandates that details of such supplies be recorded in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. This directive aligns with the clarifications provided by the Department of Revenue, Central Board of Indirect Taxes and Customs, as outlined in Circular No. 89/08/2019-GST dated 18th February 2019. The instruction is based on the authority granted by section 168 of the Tripura State Goods and Services Tax Act, 2017.