Non-reporting of inter-state suppliers to unregistered person in GST returns may attract penalty upto Rs. 25000/-

As per Circular 89/2019 dated 18.02.2019, 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.