Report GST STL - 1.09
[See Rule 4(b)(iii)(F)]
List of
composition taxable persons, persons registered for deducting TDS who have
made import, UIN holders who have received supply by way of import and have
not
claimed refund within time and list of composition taxpayers and
Non-resident taxable persons who have received inward inter-State supplies
liable to reverse charge (for
col. 10 of
1.01 & 2.01)
[Sec 17 of IGST Act]
(Source: Forms: GSTR-5, CMP-08, Bill of Entry)
State/UT -
Year -
Month -
(Amount in Rs.)
| Sr. No. | GSTIN | Trade name (Legal name, if not available) | Category of taxpayers | ARN, if any | Tax period | Goods/ Services (G/S) | IGST paid | SGST/ UTGST portion of IGST | CGST portion of IGST |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
|
Total |
Notes:
1) This report will include information about import of goods as received from custom authorities.
2) Data of import of services will be as declared in return.
3) Column 4 shall have following categories:
(a) Category A: Import of goods by Composition taxable persons,
(b) Category B: Import of goods by UIN holders and have not claimed refund within specified time,
(c) Category C:Import of goods by persons registered for deducting TDS, and
(d) Category D: Inter-state inward supplies that is liable to reverse charge received by Composition taxable persons and Non-resident taxable persons.
Comments - Information on RCM supplies made by NRTP has been included in GSTR-5 recently Import of services made by composition taxpayers is also settled.