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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.... 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 holders in Table 3.2 of FORM GSTR - 3B. Further, the details of all inter-State supplies made to unregistered persons where the invoice va....

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.... 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 mismatch in the quantum of goods or services or both actually supplied in a State and the amount ....