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
04/2019 Dated:- 13-3-2019 Delhi SGST
GST – States
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 hol
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ort), 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. Acc
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