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=65645 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 must also report inter-State supplies to unregistered persons in Table 7B of FORM GSTR-1; omission from GSTR-3B causes incorrect IGST apportionment to the State of supply and mismatches with actual supplies, and non-compliance may attract penal consequences under the Act. en-us Thu, 28 Feb 2019 00:00:00 +0530 Sat, 04 Jun 2022 17:33:00 +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=65645 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 must also report inter-State supplies to unregistered persons in Table 7B of FORM GSTR-1; omission from GSTR-3B causes incorrect IGST apportionment to the State of supply and mismatches with actual supplies, and non-compliance may attract penal consequences under the Act. Circulars GST - States Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65645