CBIC has issued a circular 89/08/2019 dated 18th Feb 2019, stating that 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.
In case of failure to observe the above, penal provisions u/s 125 of CGST Act.
The above clarification cum compulsion has been introduced to make sure a proper allocation of revenue to the states in case of Interstate sales.
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