CBIC mentioned the details of inter-state supplies made to unregistered persons in FORM GSTR-1 and FORM GSTR-3

Feb 18, 2019 | by Avantis RegTech Legal Research Team

Central Board of Indirect Taxes and Customs (CBIC) on February 18, 2019, has passed a Circular for all the registered suppliers who are required to mention the details of inter -State supplies made to unregistered persons, composition taxable persons and UIN holders in FORM GSTR-3B and where the invoice value is up to Rs 2.5 lakhs (rate-wise) are required to be reported in FORM GSTR-1. It has been brought into notice that a number of registered persons have not reported the details of inter-State supplies made to unregistered persons in FORM GSTR-3B and FORM GSTR-1. Non –mentioning of details results in:

·         non-apportionment of the due amount of IGST to the State where such supply takes place; and

·         a 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.

Hence, CBIC has instructed that registered persons making inter-State supplies to unregistered persons should mention the details of such supplies along with the place of supply in FORM GSTR-3B and FORM GSTR–1 as mandated by the law.

[Circular No. 89/08/2019-GST]


URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/circular-cgst-89.pdf;jsessionid=A17B1057DA26E0C48BBA2703AB5A8451


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