Inter State supply reporting: inter state supplies to unregistered persons must be disclosed in the specified GST return fields. The Tripura State Tax administration directs field officers to follow the central GST clarification requiring that details of inter State supplies made to unregistered persons be reported in the specified sections of GSTR periodic returns, to ensure uniform implementation and compliance across the State.
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Provisions expressly mentioned in the judgment/order text.
Inter State supply reporting: inter state supplies to unregistered persons must be disclosed in the specified GST return fields.
The Tripura State Tax administration directs field officers to follow the central GST clarification requiring that details of inter State supplies made to unregistered persons be reported in the specified sections of GSTR periodic returns, to ensure uniform implementation and compliance across the State.
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