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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..... J. Syamala Rao, I.A.S. -------------------------------------------------------------------------------------------------------------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No.12/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 18.02.2019 Subject: Mentioning details of inter-State supplies made to unregistered perso....

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....he provisions of law across the field formations, the Chief Commissioner, in exercise of his powers conferred by section 168 (1) of the Andhra Pradesh Goods and Services Tax Act, 2017(APGST Act for short), hereby issues the following instructions: 3. It is pertinent to mention that apportionment of IGST collected on inter-State supplies made to unregistered persons in the State where such suppl....