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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....s and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The ....

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....nregistered persons in Table 3.2. of FORM GSTR-3B. However, the said details have been mentioned in Table 7B of FORM GSTR - 1. In order to ensure uniformity in the implementation of the provisions of law across the field formations, in exercise of powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (HPGST Act for short), I hereby issue the following instruction....