Inter State supplies reporting: concurrent disclosure in GSTR 3B and GSTR 1 required to secure correct IGST apportionment. Registered suppliers must report inter-State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR-3B, and must also report inter-State supplies to unregistered persons in Table 7B of FORM GSTR-1; omission from GSTR-3B causes incorrect IGST apportionment to the State of supply and mismatches with actual supplies, and non-compliance may attract penal consequences under the 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 supplies reporting: concurrent disclosure in GSTR 3B and GSTR 1 required to secure correct IGST apportionment.
Registered suppliers must report inter-State supplies to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR-3B, and must also report inter-State supplies to unregistered persons in Table 7B of FORM GSTR-1; omission from GSTR-3B causes incorrect IGST apportionment to the State of supply and mismatches with actual supplies, and non-compliance may attract penal consequences under the Act.
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