Apportionment of IGST requires reporting inter State supplies to unregistered persons in GSTR forms to ensure correct state allocation. 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 rate wise inter State supplies to unregistered persons in Table 7B of FORM GSTR 1, including place of supply, because apportionment of IGST to the State depends on information in Table 3.2; non reporting causes non apportionment, mismatches in tax apportionment and attracts penal action under the Manipur GST regime.
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.
Apportionment of IGST requires reporting inter State supplies to unregistered persons in GSTR forms to ensure correct state allocation.
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 rate wise inter State supplies to unregistered persons in Table 7B of FORM GSTR 1, including place of supply, because apportionment of IGST to the State depends on information in Table 3.2; non reporting causes non apportionment, mismatches in tax apportionment and attracts penal action under the Manipur GST regime.
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