Report GST STL - 1.06
See Rule 4(b)(iii)(C)]
List of
registered persons who have made inter-State inward supplies for which ITC
is declared as ineligible or in-admissible including ITC lapsed due to
opting into
composition scheme and tax paid in lieu of ITC reversal with
filing of cancellation application or final return (for col. 7 of 1.01&
2.01)
[Sec 17 of IGST Act]
(Source: Forms: GSTR-3B,
ITC-03,
REG-16/GSTR-10, Table 4 of
GSTR-2B)
State/UT -
Year -
Month -
(Amount in Rs.)
| Sr. No. | GSTIN of recipient | Category of ITC to be apportioned | Trade name (Legal name, if not available) | ARN | Tax period of return/ month of filing stock intimation | Amount of IGST available for apportion | SGST/ UTGST portion of IGST | CGST portion of IGST |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
|
Total |
Notes :
1. Relevant section for claiming and reversing ITC - 17 and 18(4) of CGST / SGST Act.
2. Categories of Column 3 shall be as follows :
Category A: Supply for which ITC is ineligible.
Category B: ITC lapsed due to opting for composition scheme as per section 18(4) of CGST/SGST Act.
Category C : ITC lapsed due to cancellation of registration: Tax paid with filing of cancellation application or final return.
Category D: ITC not admissible due to limitation under section 16(4)
Comments -Tax paid by taxpayers under IGST head while filing application for cancellation or final return need to be settled. ITC is not lapsed on cancellation of registration.