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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....------------------------------------------------------------------------------------------------------- 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 persons in Table 3.2. of FORM GSTR-3B and Table 7B of FORM GSTR - 1 - Reg. ....

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....er, 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 supply takes place is based on the information reported in Table 3.2. of FOR....