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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

Extract

..... istered 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 ₹ 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, t .....

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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

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..... ntegrated 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 tr .....

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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

x x x x x   Extracts   x x x x x