Report GST STL - 1.05
[See Rule
4(b)(iii)(B)]
List of other
State/UT registered persons who have made inter-State supply to composition
taxable person /Non-resident taxable person /Person registered for deducting
TDS
of the State/UT/ UIN holders who have not claimed refund and time period
for claiming refund has expired (for col. 6 of 1.01& 2.01)
[Sec 17 of IGST Act]
(Source: Forms: GSTR-1, GSTR-3B)
State/UT -
Year -
Month -
(Amount in Rs.)
| Sr. No. | State/ UT of supplier | GSTIN of supplier | Trade name (Legal name, if not available) | Category of recipient | GSTIN of Recipient/ UIN | Trade name (Legal name, if not available) | ARN | Tax period of return | IGST paid | SGST/ UTGST portion of IGST | CGST portion of IGST |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) |
|
Total |
Note: Column 5 shall have following categories:
(e) Category A: Composition taxable persons,
(f) Category B: Non-resident taxable persons,
(g) Category C : UIN holders who have not claimed refund and time period expired, and
(h) Category D : Persons registered for deducting TDS
Comments - Supplies made to UIN holders are not settled as they claim refund. Supplies made to deductor or e-commerce operators also need to be settled.