Mentioning details or inter-State supplies made to unregistered persons in Table 3.2. of FORM GSTR-3B and Table 7B or FORM GSTR-1

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.... To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) …………………………………………. Subject: Mentioning details or inter-State supplies made to unregistered persons in Table....

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....aw across the field formations, the Commissioner, in exercise of its powers conferred by section 168 (1) of the Chhattisgarh Goods and Services Tax Act, 2017(SGST 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....