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GST STL - 04.02 List of taxable persons from whom IGST has been collected and place of supply could not be known - GST

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1. INTEGRATED GOODS AND SERVICES TAX ACT, 2017
2. Section 17 - Apportionment of tax and settlement of funds. - Integrated Goods And Services Tax Act, 2017
3. Rule 7 - Report relating to apportionment of Integrated Tax amount, where place of supply could not be determined or taxable person making such supply is not identifiable, between Centre (Central Tax) and State (State Tax) or Centre (Union... - Goods and services Tax Settlement of funds Rules, 2017.