Key Updates in Goods & Services Tax – March 2019
Clarification on mentioning the details of inter-state supplies made to unregistered person in GSTR 3B and GSTR 1
Central Government vide Circular No. 89/08/2019 has clarified:
- Registered persons making inter-State supplies to unregistered persons (URD) 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;
- Non-filing of appropriate details in this table would result in non-appropriation of tax to receiving state;
- 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 provides for a penalty of upto Rs. 25,000/- for each such offence.
- Circular No. 58/32/2018 dated 04.09.2018
- Circular No. 8/8/2017 dated 04.10.2017
- Circular No. 38/12/2018 dated 26.03.2018
- Circular No. 41/15/2018 dated 13.04.2018
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