Taxpayer Alerts ; Fill The Details Of Inter-State Supplies To Unregistered Persons In GSTR-3B and GSTR-1 As Per GST Circular - 89/2019

Taxpayer Alerts ; Fill The Details Of Inter-State Supplies To Unregistered Persons In GSTR-3B and GSTR-1 As Per GST Circular -  89/2019

Circular No. 89/08/2019-GST

F. No. CBEC-20/16/04/2018 - GST

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

GST Policy Wing

***

New Delhi, Dated the 18th February, 2019

To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)

Madam/Sir,

Subject: Mentioning details of inter-State supplies made to unregistered persons in
Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1 – Reg.

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.

2. It has been brought to the notice of the Board that a number of registered persons have not reported the details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B. However, the said details have been mentioned in Table 7B of FORM GSTR-1. In order to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017(CGST Act for short), hereby issues the following instructions.

3. It is pertinent to mention that apportionment of IGST collected on inter–State supplies made to unregistered persons in the State where such supply takes place is based on the  Circular No. 89/08/2019-GST information reported in Table 3.2 of FORM GSTR-3B by the registered person. As such, non-mentioning of the said information results in –

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

(ii) 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, and consequent non-compliance of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, 2017.

4. Accordingly, it is instructed that the registered persons making inter-State supplies to unregistered persons 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 as mandated by the law. 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.

5. It is requested that suitable trade notices may be issued to publicize the contents of this
Circular.

6. Difficulty, if any, in the implementation of this Circular may be brought to the notice
of the Board. Hindi version will follow.

(Upender Gupta)

Pr. Commissioner (GST)

GSTR - 1 TABLE NO.- 7

7. This section contains a rate wise summary of all sales made during the month.

7A. All sales including sales made through e-commerce operator have to be mentioned here. Also, separate mention of supplies made through e-commerce operator should be declared here


7B. B2C interstate supply along with place of supply i.e. name of state where invoice value is up to Rs 2.5 lakhs should be specified here.

GSTR - 3B TABLE NO.- 3B

3.2   Of the supplied shown in 3.1(a) above, details of inter-state supplies made to unregistered persons, composition taxable persons, and UIN holders.

Under this head further, break up of ‘Outward taxable supplies’ in the above table must be provided. Here you must mention the inter-state supplies which are made to

• unregistered persons
• composition dealers
• those who hold a UIN

UIN holders mean those who have a Unique Identification Number instead of a GSTIN. These are specialized agencies of the UNO (United Nations Organisation) or an embassy. Or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947. Any other persons may also be notified by the Commissioner.

LIKE OUR FACEBOOK PAGE FOR GET 

GST NEWS:- https://www.facebook.com/latestgstnews/

READ ALSO :- Extend The Due Date For Filing GSTR-3B up to 22 Feb 2019 - Notification No. 09/2019