Inter-State supply and mandatory disclosure in GST returns
Board has issued instruction under the power conferred under Section 168 that the registered persons while making inter-State supplies to unregistered persons shall report the details of such supplies along with the place of supply in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR–1 as mandated by the law.
Contravention of any of the provisions of the Act or the rules made there under attracts penal action under the provisions of section 125 of the CGST Act which may extend to INR 25,000.
Circular No. 89/08/2019 - GST - Dated 18th February, 2019
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