Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1

Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 https://www.taxtmi.com/circulars?id=60563 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 report inter State supplies to unregistered persons rate wise in Table 7B of FORM GSTR 1, including the place of supply. Non reporting in Table 3.2 prevents correct IGST apportionment to the State of supply, causes mismatches in apportioned integrated tax, and attracts penal action for contravention of the Act or rules. en-us Mon, 18 Feb 2019 00:00:00 +0530 Sat, 20 Apr 2019 13:01:00 +0530 TaxTMI RSS Generator Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 https://www.taxtmi.com/circulars?id=60563 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 report inter State supplies to unregistered persons rate wise in Table 7B of FORM GSTR 1, including the place of supply. Non reporting in Table 3.2 prevents correct IGST apportionment to the State of supply, causes mismatches in apportioned integrated tax, and attracts penal action for contravention of the Act or rules. Circulars GST - States Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60563