Inter-state supply reporting: Registered suppliers must report supplies to unregistered persons in prescribed GSTR tables. Registered suppliers making inter State supplies to unregistered persons must report such supplies with the place of supply in Table 3.2 of FORM GSTR 3B and Table 7B of FORM GSTR 1. Non reporting in GSTR 3B prevents proper apportionment of IGST to the State of supply, produces mismatches in apportioned tax, and results in non compliance; contraventions attract penal action under section 125 of the Goa GST 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.
Inter-state supply reporting: Registered suppliers must report supplies to unregistered persons in prescribed GSTR tables.
Registered suppliers making inter State supplies to unregistered persons must report such supplies with the place of supply in Table 3.2 of FORM GSTR 3B and Table 7B of FORM GSTR 1. Non reporting in GSTR 3B prevents proper apportionment of IGST to the State of supply, produces mismatches in apportioned tax, and results in non compliance; contraventions attract penal action under section 125 of the Goa GST Act.
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