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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[email protected] Dated: 19^th February, 2019 CIRCULAR (No. 50/2018-19-GST) 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, composition taxable persons and UIN holders in Table 3.2 of FORM GSTR ....

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....ollected 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 the quant....