GST – States – 04/2019 – Dated:- 13-3-2019 – 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 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 
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
gistered 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. Accordingly, it is instructed that the registered persons making inter-State supplies to unregistered persons shall report the details of such supplies along
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =