https://www.taxtmi.com/circulars?id=60355 Registered suppliers 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; IGST apportionment to the State where supply occurs is based on Table 3.2, and non-reporting leads to incorrect apportionment, mismatch in supplied quantities and apportioned integrated tax, non-compliance with apportionment obligations, and penal consequences under the Assam GST law. en-us Mon, 18 Feb 2019 00:00:00 +0530 Wed, 27 Mar 2019 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60355 Registered suppliers 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; IGST apportionment to the State where supply occurs is based on Table 3.2, and non-reporting leads to incorrect apportionment, mismatch in supplied quantities and apportioned integrated tax, non-compliance with apportionment obligations, and penal consequences under the Assam GST law. Circulars GST - States Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60355