GSTR-3B Section 3.2

GSTR-3B section 3.2 - Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders includes information about outward taxable supplies made to registered persons, unregistered persons, and composition dealers.

The transactions in section 3.2 are grouped by place of supply.