1. Localizations for India Implementation Guide
  2. Section 3B: Supplies made to registered persons (other than those attracting reverse charge)

Section 3B: Supplies made to registered persons (other than those attracting reverse charge)

All outward supplies other than export category transactions, are reported in this section. Invoice or invoice level information is reported in this section. All invoice transactions, including invoices, debit notes, and credit notes, generated during the reporting period, other than SEZ or EOU units, are reported in this section.

This program extracts data for this section of only those sales orders and invoice transactions from P75I807 where:

  • GST Invoice Number should exist for the transaction.

  • The customer has a valid GSTIN number.

  • The Reverse Charges is not applied.

  • The transaction category is interstate or intrastate.

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