Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B and Table 7B of FORM GSTR-1

Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B and Table 7B of FORM GSTR-1 https://www.taxtmi.com/circulars?id=60181 Registered persons making inter State supplies to unregistered persons must report such supplies with place of supply in Table 3.2 of Form GSTR 3B and in Table 7B of Form GSTR 1. Non reporting in Table 3.2 leads to non apportionment of IGST to the State of supply and mismatches in apportioned integrated tax, causing non compliance with apportionment provisions; contraventions attract penal consequences under the statute. en-us Wed, 13 Mar 2019 00:00:00 +0530 Thu, 14 Mar 2019 17:44:00 +0530 TaxTMI RSS Generator Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B and Table 7B of FORM GSTR-1 https://www.taxtmi.com/circulars?id=60181 Registered persons making inter State supplies to unregistered persons must report such supplies with place of supply in Table 3.2 of Form GSTR 3B and in Table 7B of Form GSTR 1. Non reporting in Table 3.2 leads to non apportionment of IGST to the State of supply and mismatches in apportioned integrated tax, causing non compliance with apportionment provisions; contraventions attract penal consequences under the statute. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60181