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GST STL - 04.03 Distribution of IGST that has been collected where taxable person is not 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.