Report GST STL - 2.01
[See Rule 5(a)]
State/UT wise
book adjustment between CGST and IGST based on returns, other than returns
and information received from Customs authorities.
[Section 17 and
18 of IGST Act and
Sec 53 of CGST/SGST Act]
Year -
Month -
(Amount in Rs.)
| Sr No. | State/UT | IGST Liability adjusted against CGST ITC (including cross utilization by ISD) (1.02) | CGST Liability adjusted against IGST ITC (2.02) | CGST portion of IGST collected on B2C supplies including ISD distribution to unregistered unit and OIDAR Services (1.04) | CGST 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) | CGST 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) |
| CGST portion of IGST collected on B to B supplies (including imports) where ITC remains un-availed till specified period (1.07) | CGST portion of IGST collected on supplies imported by unregistered persons (1.08) | CGST portion of IGST for supplies imported by Composition taxable persons/ UIN holders/ persons registered for deducting TDS and CGST portion of IGST for inward supplies liable to reverse charge received by composition taxable persons and Nonresident taxable persons (1.09) | CGST portion of interest related to returns paid on IGST / fee deposited for advance ruling (1.12) | Net Amount payable (-) by Central tax account to IGST tax account receivable (+) from IGST account to Central tax a/c [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.