CBIC instructs reporting of Inter-State transactions with URD in Form GSTR-3B and GSTR-1

Govt. instructs registered persons making inter-State supplies to unregistered persons to report details of such supplies along with the place of supply in Table 3.2 of FORM GSTR-3B; Further instructs similar transactions with invoice value up to Rs 2.5 lakhs to be reported in Table 7B of FORM GSTR–1; Explains that non-mentioning of such information would result into non-apportionment of the due amount of IGST to the State where such supply takes place, ...