https://www.taxtmi.com/circulars?id=67549 Registered suppliers must report inter State supplies to unregistered persons, composition taxpayers and UIN holders with place of supply in Table 3.2 of Form GSTR 3B and, where applicable, in Table 7B of Form GSTR 1. The data in Table 3.2 is used to apportion IGST to the State where supply occurs; omission leads to non apportionment and a mismatch between actual supplies and integrated tax apportioned. Consistent reporting in both returns is required and failure to comply attracts penal action under the Act. en-us Mon, 18 Feb 2019 00:00:00 +0530 Thu, 20 Jun 2024 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67549 Registered suppliers must report inter State supplies to unregistered persons, composition taxpayers and UIN holders with place of supply in Table 3.2 of Form GSTR 3B and, where applicable, in Table 7B of Form GSTR 1. The data in Table 3.2 is used to apportion IGST to the State where supply occurs; omission leads to non apportionment and a mismatch between actual supplies and integrated tax apportioned. Consistent reporting in both returns is required and failure to comply attracts penal action under the Act. Circulars GST - States Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67549