9911796707
TMI BlogReport of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and State (State Tax) or Central (Integrated Tax) and Centre (Union Territory Tax)X X X X Extracts X X X X X X X X Extracts X X X X ..... ities, in FORMS GST STL 01.01 to GST STL 01.12, for each State and Union Territory, as follows- (a) a monthly Consolidated statement for each State in FORM GST STL 01.01 containing the details referred to in clause (b) relating to the total amount to be transferred from the Centre (Integrated Tax) to the State (State Tax) or the Centre (Union Territory Tax), or vice-versa, on account of cross-utilisation of credit as per section 53 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State(hereinafter referred to as State Goods and Services Tax Act), section 21 of the Union Territory Goods and Services Tax Act and section 18 of the Integrated Goods and Services Tax Act, and from the Centre (In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red persons or unregistered persons who have paid Integrated Tax in the following cases and the said Integrated Tax has to be apportioned as per the provisions of section 17 of the Integrated Goods and Services Tax Act- (a) list of registered persons of other State or Union Territory who have made outward inter-State supply, including Input Service Distributor distribution, to unregistered persons or units of the concerned State or Union Territory or taxpayers who have made exports or have made supplies to SEZ on payment of tax, including non filers who have Integrated Tax credit available with them , in FORM GST STL 01.04. Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d) list of unregistered persons who have made imports in the concerned State or Union Territory, under clause (d) of sub-section (1) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL 01.08. Note: The summary of Integrated Tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 9 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (e) list of composition taxpayer or Unique Identification Number holders in a State or Union Territory who have made imports, in FORM GST STL 01.09. Note: The summary of Integrated tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, and the said Integrated Tax paid is to be apportioned under section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL 01.07. Note: The summary of Integrated Tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 8 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively; (b) list of registered persons in a State or Union Territory who have made import on which input tax credit remains unutilised till end of September of the subsequent financial year and thus input tax credit on Integrated Tax paid is not available as per sub-se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
