Inter-State supply reporting required in prescribed GST return tables to ensure correct IGST apportionment and compliance. Registered taxpayers must report inter-State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR-3B and invoice-wise inter-State supplies up to the prescribed threshold rate-wise in Table 7B of FORM GSTR-1. Apportionment of IGST to the State where supply occurs depends on information in Table 3.2 of FORM GSTR-3B; omission causes under-apportionment, mismatches between actual supplies and apportioned integrated tax, and non-compliance. Registered persons are instructed to report such supplies with place of supply in both tables and warned that contraventions attract penal action.
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 required in prescribed GST return tables to ensure correct IGST apportionment and compliance.
Registered taxpayers must report inter-State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR-3B and invoice-wise inter-State supplies up to the prescribed threshold rate-wise in Table 7B of FORM GSTR-1. Apportionment of IGST to the State where supply occurs depends on information in Table 3.2 of FORM GSTR-3B; omission causes under-apportionment, mismatches between actual supplies and apportioned integrated tax, and non-compliance. Registered persons are instructed to report such supplies with place of supply in both tables and warned that contraventions attract penal action.
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