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    <title>GST Circulars- Circular No. 89/08/2019-GST, Circular No, 90/09/2019-GST Circular No. 91/10/2019-GST all dated 18.02.2019 &amp; Circular No. 92/11/2019-GST dated 07.03.2019-Communication thereof</title>
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    <description>Clarification and dissemination directives concerning recent GST circulars addressing reporting and compliance for inter state transactions and specific treatment questions. Circular No. 89/08/2019 GST clarifies the reporting of inter State supplies made to unregistered persons in Table 3.2 of FORM GSTR 3B and Table 7B of FORM GSTR 1. Circular No. 90/09/2019 GST explains compliance requirements of invoice issuance under rule 46(n) of the CGST Rules, 2017 for inter State supplies. Commissioners and trade associations are instructed to circulate these clarifications and refer stakeholders to the CBIC website for full details.</description>
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      <description>Clarification and dissemination directives concerning recent GST circulars addressing reporting and compliance for inter state transactions and specific treatment questions. Circular No. 89/08/2019 GST clarifies the reporting of inter State supplies made to unregistered persons in Table 3.2 of FORM GSTR 3B and Table 7B of FORM GSTR 1. Circular No. 90/09/2019 GST explains compliance requirements of invoice issuance under rule 46(n) of the CGST Rules, 2017 for inter State supplies. Commissioners and trade associations are instructed to circulate these clarifications and refer stakeholders to the CBIC website for full details.</description>
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