The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that the persons registered under GST shall mandatorily include the details of inter-state supplies in GSTR-3B and GSTR-1 made to unregistered persons. Under the GST law, the apportionment of IGST collected on inter-State supplies made to unregistered persons in the State where […]
The post Inter-State Supplies to Unregistered Persons shall be inserted in GSTR-3B and GSTR–1: CBIC [Read Circular] appeared first on Taxscan | Simplifying Tax Laws.
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