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<h1>Registered Suppliers Must Report Inter-State Supplies to Unregistered Persons in GSTR Forms for Invoices Up to Rs 2.5 Lakhs.</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, especially for invoices up to Rs 2.5 lakhs. Failure to do so affects the apportionment of IGST to the appropriate State and compliance with the Integrated Goods and Services Tax Act. The Commissioner emphasizes the importance of adhering to these requirements to ensure proper tax allocation. Non-compliance may result in penalties under section 125 of the Manipur GST Act. The issuance of trade notices is encouraged to spread awareness of these obligations.