Circular No.ES/386/2018-19 February 20, 2019
To: Members of the Council
Sub.: 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
We would like to inform you that CBIC has issued Circular No. 89/08/2019-GST dated 18th February, 2019 clarifying situations of 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.
Vide Circular 89/08/2019-GST; CBIC has clarified the following-
While filing GST returns, 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.
Please make a note of the following-
It is important to note 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 of the said information results in-
(i) Non-apportionment of the due amount of IGST to the State where such supply takes place;
(ii) Mis-match in the quantum of goods or services or both actually supplied in a State and the amount of integrated tax apportioned between the Centre and that State, and consequent non-compliance of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, 2017.
(iii) Contravention of any of the provisions of the Act or the Rules attracts penal action under the provisions of section 125 of the CGST Act.
Members may kindly make a note of the above.