TaxTMI 
TaxTMI 
Multi-state sales allocation under Rule 31D
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....ulti-state sales allocation under Rule 31D<br> Query (Issue) Started By: - shalini taknet Dated:- 24-2-2026 Last Reply Date:- 28-2-2026 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>I am advising a trader selling tobacco products across states. Under Rule 31D, GST valuation shifts to RSP-based (e.g., MRP Rs. 1000, 28% slab ? taxable value ~Rs. 218 after extraction). But for actual sales-....
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.... Rs. 300 IGST to Maharashtra Rs. 400 CGST+SGST in Haryana, how do we allocate and report this output tax in GSTR-1/3B? Full RSP or apportioned by invoice value? Practical workarounds for e-invoicing mismatches? Reply By NYAYASETU LEGAL ASSOCIATES LLP: The Reply: You have to do reverse calculation of taxable value on the basis of RSP divided by 1.28 and same taxable value you to report in GSTR....
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....-1 & 3B (You should not report actual sale value therein). Further as far as E-invoicing scheme is concerned you also need to mention above taxable value and tax so that both will be equal to invoice value and to match with your taxable value you need to insert discount therein. Reply By Raam Srinivasan Swaminathan Kalpathi: The Reply: Dear Querist RSP is cum tax value. Please work b....
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....ackwards and arrive at the taxable value. This specific issue is addressed in Rule 35 of the CGST Rules, 2017. Thanks Reply By Hitesh Jain: The Reply: Under Rule 31D, the RSP/MRP is treated as a cum-tax value and not the taxable value itself. So for GST reporting in GSTR-1 and GSTR-3B, you should reverse-calculate the taxable value from the RSP (e.g., divide by 1.28 for 28% slab) and....
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.... then report that computed value along with the corresponding tax. This approach aligns with how valuation under Rule 31D works and is consistent with what experienced practitioners have pointed out here. Since your actual invoice values (IGST vs CGST + SGST splits) will differ from the reverse-calculated taxable value, you can show a discount or adjustment in the e-invoice so that the total co....
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....nsideration on the invoice matches the price received, while your returns reflect the correct taxable value. That helps avoid mismatches between e-invoicing and return filings. If you need precise numbers for your specific case, it's best to apply the reverse calculation on each sale and ensure consistency between invoice and return reporting.<br> Discussion Forum - Knowledge Sharing ....