Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B and Table 7B of FORM GSTR-1

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....GST/2019/1182-88 Dated: 13/03/2019 Circular No. 04/2019-GST (Ref: Central Circular No. 89/08/2019-GST) Subject: Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B and Table 7B of FORM GSTR-1-Reg. A registered supplier is required to mention the details of inter-State supplies made to unregistered persons, composition taxable person and....

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....s. 3. It is pertinent to mention that apportionment of IGST collected on inter-State supplies made to unregistered person in the State where such supply takes place is based on the information reported in Table 3.2 of FORM GSTR-3B by the registered person. As such, non-mentioning of the said information results in- (i) non-apportionment of the due amount of IGST to the State where such suppl....