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.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cular No. 13/2019 All Joint Commissioner (Adm.), Commercial Taxes Department, ....................................................... 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. A registered supplier is required to mention the details of inter-State supplies made to unregistered persons, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... It is pertinent to mention that apportionment of IGST collected on inter-State supplies made to unregistered persons in the Slate 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 supp....