Clarification on 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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..... IONER OF STATE TAX Dated: 23.04.2019 Circular No. 59/2019-TNGST (RC No.26/2019/A1/Taxation) Sub: Clarification on 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 made to unregistered persons, composition taxable persons and UIN hol .....

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..... inent 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-apportionment of the due amount of IGST to the State where such supply takes place; an .....

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