Mentioning details of inter-State supplies made to unregistered persons in Table 3.2. of FORM GSTR-3B and Table 7B of FORM GSTR

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=65969 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 rate wise inter State supplies to unregistered persons in Table 7B of FORM GSTR 1, including place of supply, because apportionment of IGST to the State depends on information in Table 3.2; non reporting causes non apportionment, mismatches in tax apportionment and attracts penal action under the Manipur GST regime. en-us Mon, 18 Feb 2019 00:00:00 +0530 Sat, 29 Oct 2022 15:50:00 +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=65969 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 rate wise inter State supplies to unregistered persons in Table 7B of FORM GSTR 1, including place of supply, because apportionment of IGST to the State depends on information in Table 3.2; non reporting causes non apportionment, mismatches in tax apportionment and attracts penal action under the Manipur GST regime. Circulars GST - States Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65969