Clarification on 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.

Clarification on 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=61001 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 record inter State supplies to unregistered persons in Table 7B of FORM GSTR 1, including place of supply. Information in Table 3.2 governs IGST apportionment to the State of supply; non reporting causes non apportionment, data mismatches and attracts penal action under the TNGST Act. en-us Tue, 23 Apr 2019 00:00:00 +0530 Thu, 16 May 2019 15:15:00 +0530 TaxTMI RSS Generator Clarification on 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=61001 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 record inter State supplies to unregistered persons in Table 7B of FORM GSTR 1, including place of supply. Information in Table 3.2 governs IGST apportionment to the State of supply; non reporting causes non apportionment, data mismatches and attracts penal action under the TNGST Act. Circulars GST - States Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61001