Reporting of supplies to unregistered persons clarified for GSTR-3B and GSTR-1 under GST return rules. Reporting of supplies made to unregistered persons in Table 3.2 of Form GSTR-3B and Table 7B of Form GSTR-1 is aligned with the Central GST circular issued on the subject. The clarification in that circular is stated to apply equally under the Uttar Pradesh SGST Act and Rules, and officers are directed to take necessary action accordingly.