1. Localizations for India Implementation Guide
  2. Section 3A: Supplies made to consumers and un-registered persons (Net of debit/credit notes)

Section 3A: Supplies made to consumers and un-registered persons (Net of debit/credit notes)

This section includes outward supplies made to GST unregistered customers. The details that are included in this section are: net of invoices, debit notes and credit notes issued to unregistered customers based on the place of supply, tax rate, rate type, and supply covered under Section 7 of IGST Act.

For this section, the R75I824 program extracts data of only those transactions that fulfill the following criteria:

  • The customer does not have a GSTIN number.

  • The transaction category is interstate or intrastate.

  • The transaction is an accounts receivable or a sales order.

The system retrieves these details from the P75I807 application.