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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.... 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 unregistered persons, composition taxable persons and UIN holders in Table 3.2 of Form GSTR-3B. Further, the details of all inter-State supplies made to unregistered persons where the invoice value is up to Rs. 2.5 lakhs (....

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....ply 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 quantum of goods or services or both actually supplied in a State and the amount of integrated tax apporti....