Report GST STL - 1.01
[See Rule
4(a)]
Statement of
transfer of funds between Centre and State/UT based on returns, other than
returns and information received from Customs authorities
[Sec 17 and
18
of IGST Act and Sec 53 of CGST/SGST Act]
State/UT -
Year -
Month -/ All
(Amount in Rs.)
| Sr. No. | Month | IGST liability adjusted against SGST/ UTGST ITC (including cross utilization by ISD) (1.02) | SGST/ UTGST liability adjusted against IGST ITC (1.03) | SGST/ UTGST portion of IGST collected on B2C supplies including ISD distribution to unregistered unit and OIDAR Services (1.04) | SGST/ UTGST portion of IGST for inter-State supplies made to composition taxable person/ Non-resident taxable person/ UIN holders/ persons registered for deducting TDS(1.05) | SGST/ UTGST portion of IGST collected on B to B supplies (including imports) where ITC is declared as ineligible, including lapsed ITC due to opting composition scheme and tax paid with cancellation application or final return (1.06) |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| SGST/ UTGST portion of IGST collected on B to B supplies (including imports) where ITC remains un-availed till the specified period (1.07) | SGST/ UTGST portion of IGST collected on supplies imported by unregistered persons (1.08) | SGST/ UTGST portion of IGST for supplies imported by composition taxable persons/UIN holders/ persons registered for deducting TDS and SGST / UTGST portion of IGST for inward supplies liable to reverse charge received by composition taxable persons and Non-resident taxable persons (1.09) | SGST/ UTGST portion of interest related to returns paid on IGST / fee deposited for advance ruling (1.12) | Net Amount payable (-) by State/UT to Centre/ receivable (+) from Centre to State/UT [sum of col. 4 to 11 - col. 3] | |
| (8) | (9) | (10) | (11) | (12) | |
| On account of domestic transactions | On account of imports | ||||
Comments - Consequential changes due to changes in list reports.