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of <h1>Suppliers must report inter-State sales to unregistered buyers correctly in GSTR forms or face penalties under Goa GST Act Section 125.</h1> Registered suppliers must report inter-State supplies to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. Many suppliers have failed to do so in Table 3.2, leading to issues with IGST apportionment and compliance with the Integrated Goods and Services Tax Act. The Commissioner emphasizes the importance of accurate reporting to ensure proper tax distribution and warns of penalties for non-compliance under section 125 of the Goa GST Act. Any difficulties in implementing these instructions should be reported to the Commissioner of State Tax.
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