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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..... Commercial Taxes Department, ………………………………………………. 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. A registered supplier is required to mention the details of inter-State supplies .....

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..... ng instructions are issued:- 3. It is pertinent to mention that apportionment of IGST collected on inter-State supplies made to unregistered persons in the Slate 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 .....

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