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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....of Taxes/Joint Commissioner of Taxes (All)/Assistant Commissioners of Taxes (All)/Superintendent of Taxes (All)/ Inspector of Taxes (All) Madam/Sir, 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 - Reg. A registered supplier is required to mention the details of inter -State supplies made to unregister....

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....ipur GST 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 the registered person. As such, non-mentioning of the said information results in - (i) non-appor....