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

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....e 18th February, 2019. Subject : 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 -Reg. No. CT/GST-15/2017/309.- A registered supplier is required to mention the details of inter -State supplies made to unregistered persons, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR - 3B. Further, the....

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....rtionment of IGST collected on inter-State supplies made to unregistered persons 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 supply takes place; and (ii) a mis-match in ....