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=60923 Registered suppliers must report inter State supplies to unregistered persons with the place of supply in Table 3.2 of FORM GSTR 3B and in Table 7B of FORM GSTR 1. Reporting in Table 3.2 determines apportionment of IGST to the State where supply occurs; omission causes non apportionment, mismatches in apportioned tax, and non compliance with integrated tax apportionment obligations, and may attract penalties under the RGST Act. en-us Fri, 01 Mar 2019 00:00:00 +0530 Mon, 13 May 2019 13:10:00 +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=60923 Registered suppliers must report inter State supplies to unregistered persons with the place of supply in Table 3.2 of FORM GSTR 3B and in Table 7B of FORM GSTR 1. Reporting in Table 3.2 determines apportionment of IGST to the State where supply occurs; omission causes non apportionment, mismatches in apportioned tax, and non compliance with integrated tax apportionment obligations, and may attract penalties under the RGST Act. Circulars GST - States Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60923