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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..... . 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. No. CT/GST-15/2017/309.- 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 al .....

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..... nment 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-apportionment of the due amount of IGST to the State where such supply takes place; and (ii) a mis-match i .....

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..... of the Act and rules. 6. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. 7.This Circular shall be deemed to have come into force with effect from the 18th February, 2019. Sd/- Anurag Goel, IAS., Commissioner of State tax, Assam, Dispur, Guwahati Memo No. CT/GST-15/2017/309-A Date .....

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