Report GST STL - 5.01
[See Rule 8(2)(a)]
State-wise
consolidated statement showing a summary wherein Integrated Tax paid by
taxpayer has already been apportioned but subsequently the liability of
Integrated tax of the taxpayer is reduced due to various provisions
of the CGST Act, SGST Act and UTGST Act leading to a reduction in amount settled
to Centre (Central Tax) and from
State (State Tax)/Centre (Union Territory
Tax)
[Sec 17 of IGST Act]
State/UT/All -
Year -
Month -
(Amount in Rs.)
| Sr. No. | Description | Reduction in amount | |
| SGST/ UTGST | CGST | ||
| (1) | (2) | (3) | (4) |
| 1. | Amount apportioned on account of inter-State inward supplies for which ITC was declared as ineligible but now becomes eligible (details coming from STL 5.02) | ||
| 2. | Amount apportioned on account of recovery of outstanding dues and subsequently refunded with interest due to appeal order (details coming from STL 5.03) | ||
| 3. | Reduction due to -any other reason other than the rectification of return of the amount already apportioned (details coming from STL 5.04) | ||
|
Total |
|||
Comments- In the current return process, there is no data source for Sr. 1 to 5.