Compliance requirement related to inter-state supplies made to unregistered person in GSTR-3b and GSTR-1
According to Circular No. 89/08/2019, Dated: 18th Feb, 2019 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 value is up to Rs 2.5 lakhs (rate-wise) are required to be reported in Table 7B of FORM GSTR-1.
It has been noticed by the department , some taxpayers not reporting details of inter-state supplies made to unregistered person in Table 3.2 of FORM GSTR-3B, but the said details have been mentioned in Table 7B of FORM GSTR-1.
In order to bring uniformity following instructions has been issue by the Board.
Determination of how much amount of IGST collected in the state where such supply take place is based on the details furnished in Table 3.2 of form GSTR-3B, that’s why if amount is not furnishes in this table but furnished in GSTR-1 Table 7B will resulting non-compliance and attract penal provisions.
