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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1

06-Jul-2022 | Circular No. 170/02/2022-GST

CBIC has advised that the registered persons making inter-State supplies?
(i) to the unregistered persons, shall also report the details of such supplies, place of supply-wise, in Table 3.2 of FORM GSTR-3B and Table 7B or Table 5 or Table 9/10 of FORM GSTR-1, as the case may be;
(ii) to the registered persons paying tax under section 10 of the SGST/CGST Act (composition taxable persons) and to UIN holders, shall also report the details of such supplies, place of supply-wise, in Table 3.2 of FORM GSTR-3B and Table 4A or 4C or 9 of FORM GSTR-1, as the case may be, as mandated by the law.
(iii) shall update their customer database properly with the correct State name and ensure that the correct PoS is declared in the tax invoice and in Table 3.2 of FORM GSTR3B while filing their return so that tax reaches the Consumption State as per the principles of the destination-based taxation system.

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