https://www.taxtmi.com/circulars?id=61252 Registered persons making inter-State supplies to unregistered recipients must report those supplies, with place of supply, in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. Table 3.2 data is used to apportion IGST to the State where supply occurs; omission leads to non-apportionment, mismatches in supplied quantities and tax allocation, and potential penal consequences under the MGST Act. The Circular is clarificatory and implementation difficulties should be notified to the Commissioner of State Tax. en-us Fri, 17 May 2019 00:00:00 +0530 Fri, 31 May 2019 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61252 Registered persons making inter-State supplies to unregistered recipients must report those supplies, with place of supply, in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. Table 3.2 data is used to apportion IGST to the State where supply occurs; omission leads to non-apportionment, mismatches in supplied quantities and tax allocation, and potential penal consequences under the MGST Act. The Circular is clarificatory and implementation difficulties should be notified to the Commissioner of State Tax. Circulars GST - States Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61252