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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............................ .............................. No. JC (HQ)-1/GST/2019/CBIC Circular(s)/ADM-8 Mumbai, dated 17.05.2019 Trade Circular (GST) No. 24T of 2019. Sub: 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. Sir/ Gentlemen/ Madam, 1. A registered supplier is required to mention the details....

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....rcise of its powers conferred by section 168 (1) of the Maharashtra Goods and Services Tax Act, 2017 (MGST 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 FORM GSTR-3B by ....