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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..... To, The Additional Commissioner of Taxes/Joint Commissioner of Taxes (All)/Assistant Commissioners of Taxes (All)/Superintendent of Taxes (All)/ Inspector of Taxes (All) Madam/Sir, 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 Reg. A registered supplier is required to mention the deta .....

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..... the Manipur Goods and Services Tax Act, 2017 (Manipur GST 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 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 o .....

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..... the provisions of section 125 of the Manipur GST 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 Commissioner. (Mercina R. Panmei) Commissioner of Taxes, Manipur - Circular - Trade Notice - Public Notice - Instructi .....

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