Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B and Table 7B of FORM GSTR-1 - GST - States - 04/2019

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE A ND TAXES POLICY (GST) Branch VYAPAR BHAVAN: I.P. ESTATE: NEW DELHI-02 F.No. 3(250)/Policy GST/2019/1182-88 Dated: 13/03/2019 Circular No. 04/2019-GST (Ref: Central Circular No. 89/08/2019-GST) Subject: Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B 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 person 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 (rate-wise) are required to be reported in Table 7B of FORM GSTR-1. 2. It has been brought to the notice of the undersigned that a number of registered person have not reported the details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-3B. However, the said details have been mentioned in Table 7B of FORM GSTR-1. In order to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner, in exercise of the powers conferred by section 168(1) of the Delhi Goods and Service Tax Act, 2017 (DGST Act for short), hereby issues the following instructions. 3. It is pertinent to mention that apportionment of IGST collected on inter-State supplies made to unregistered person 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 in the quantum of goods or services or both actually supplied in a State and the amount of integrated tax appointed between the Centre and that State, and consequent non-compliance of sub-section (2) of section 17 of the Integrated Goods and Service Tax Act, 2017. 4. Accordingly, it is instructed that the registered persons making inter-State supplies to unregistered persons shall report the details of such supplies along with the place of supply in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 as mandated by the law. Contravention of any of the provisions of the Act or the rules made there under attracts penal action under the provisions of section 125 of the DGST Act. 5. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 6. Difficulty, if any, in the implementation of this Circular may be brought to the notice of the Policy Branch. (H. Rajesh Prasad) Commissioner (GST)