Goods and Services Tax

Goods and Services Tax – GST STL – 05.07 – Report GST STL – 05.07 (for S.No. 6 of 5.01) Reduction due to inter-State inward supplies for which ITC was declared as ineligible but now becomes eligible (List of taxpayers) State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN Trade name (Legal name, if not available) ARN Number Tax Period of ARN Invoice number in which ITC was declared ineligible, if any Invoice date in which ITC was declared ineligible, if any Amount of ITC declared as ineligibl

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Goods and Services Tax – GST STL – 05.06 – Report GST STL – 05.06 (for S.No. 5 of 5.01) Reduction due to interest apportioned earlier on account of mismatch of ITC/Credit Note but now reclaimed (List of taxpayers) State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN Trade name (Legal name, if not available) Category of IGST available for distribution (mismatch of ITC/mismatch of Credit note) Original Invoice number/Credit Note number Date of original Apportionment Reclaim Date Amount of Inte

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Goods and Services Tax – GST STL – 05.05 – Report GST STL – 05.05 (for S.No. 4 of 5.01) List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned, and whose demand was subsequently reduced due to refund of pre-deposit and interest State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN/ Temporary ID Trade name (Legal name, if not available) Appeal order no. Appeal order date Demand Order Number Demand Order Date Amount of IGST deposit made for

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Goods and Services Tax – GST STL – 05.04 – Report GST STL – 05.04 (for S.No. 3 of 5.01) List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to unregistered persons, and whose demand was subsequently reduced due to issuance of credit notes to un-registered persons State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN of Supplier ARN Tax period of return Credit note no. Credit note Date Amount of IGST involved in th

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GST ON MRP goods – Goods and Services Tax – Started By: – Arindam Mukherjee – Dated:- 31-7-2017 Last Replied Date:- 31-7-2017 – Can any body help me out the MRP of normal goods. GST Rate of medicines.

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GST Rate on beverage on soft drinks. – Goods and Services Tax – Started By: – Arindam Mukherjee – Dated:- 31-7-2017 Last Replied Date:- 15-12-2017 – Can any body help me out that what is the GST Rate

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Goods and Services Tax – GST STL – 05.03 – Report GST STL – 05.03 (for S.No. 2 of 5.01) List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to composition dealers, and whose demand was subsequently reduced due to issuance of credit notes to composition taxpayers State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN Trade name (Legal name, if not available) ARN Tax period of return Credit note no. Credit note date

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Goods and Services Tax – GST – Dated:- 31-7-2017 – New Delhi, Jul 31 (PTI) It is too early to understand the impact of GST on the tourism sector, though an early assessment has shown that the single tax regime has brought down the level of taxation, government said today. Responding to supplementaries in the Lok Sabha, Tourism minister Mahesh Sharma also said he will talk to the GST Council on the possible difficulties houseboat owners in Kerala may face due to GST. He said while it is too earl

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List of registered taxpayers who had made inter State supply of goods or services or both and the said Integrated Tax was already apportioned as per provisions of section 17(2) of the IGST Act as the supply was not eligible for credit as per section 17 of CGST Act, SGST Act and section 21 of UTGST Act. The demand was subsequently reduced due to issuance of credit notes/ ISD Credit notes to taxpayers for the said supply – GST – GST STL – 05.02 – Report GST STL – 05.02 (for S.No. 1 of 5.01) List o

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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 to be apportioned to Centre (Central Tax) and from State (State Tax)/Centre (Union Territory Tax) – GST – GST STL – 05.01 – Report GST STL – 05.01 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 to be appor

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Goods and Services Tax – Started By: – Pradeep Kumar – Dated:- 31-7-2017 Last Replied Date:- 31-7-2017 – A partnership firm is getting rental income from Godown. Present rent per month is ₹ 73500/-. Earlier, even though it is not under the ambit of service tax, we have registered with and now migrated to GST. Now the tenant is asking for bill with GST. Since we are making service turnover of below ₹ 20 lakhs, is it necessary to collect & pay GST?? – Reply By HimansuSekhar Sha –

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GST – GST STL – 04.03 – Report GST STL – 04.03 Distribution of IGST that has been collected where taxable person is not known [Sec 17 of IGST Act] (For column 4 and 5 of 4.01) Year – Month – a) Amount of IGST to be distributed …………. b) CGST Portion out of the amount mentioned at (a) ……. c) Balance amount to distributed among States/UT s (a-b) ….. (Amount in Rs.) Sr No. State/UT Amount of tax collected in previous year Ratio of Tax collected SGST/

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GST – GST STL – 04.02 – Report GST STL – 04.02 List of taxable persons from whom IGST has been collected and place of supply could not be known [Sec 17 of IGST Act] (For column 2 and 3 of 4.01) Year – Month – a) GSTIN of supplier b) Amount of IGST to be distributed …………. c) CGST Portion out of the amount mentioned at (b) ……. d) Balance amount to distributed among States/UT s (b-c) ….. (Amount in Rs.) Sr No. State/UT to whom supplies were made in

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GST – GST STL – 04.01 – Report GST STL – 04.01 Distribution of IGST amount where place of supply or taxable person could not be determined [Sec 17 of IGST Act] State/UT Year – Month – (Amount in Rs.)

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Goods and Services Tax – GST STL – 03.02 – Report GST STL – 03.02 List of registered persons from whom IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN Trade name (Legal name, if not available) Order Number Order Date Category of IGST amount to be distributed Debit entry of cash ledger Debit entry of credit ledger Recovery under IGST head or deposit made for filing appeal Amount apportion

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GST – GST STL – 03.01 – Report GST STL – 03.01 Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal [Sec 17 of IGST Act] Year – Month – (Amount in Rs.) Sr No. State/UT Category of IGST amount to be distributed Amount of IGST recovered or deposited for filing appeal Amount apportioned Tax Interest Penalty Compounding Amount Total CGST portion of the IGST SGST/ UTGST portion of the IGST 1 2 3 4 5 6 7 8 9 10 Total Note: 1) Relevant Se

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GST – GST STL – 02.02 – Report GST STL – 02.02 List of registered persons who have adjusted CGST liability from ITC of IGST (for col. 4 of 02.01) [Sec 18(a) of IGST Act] State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN Trade name (Legal name, if not available) Category of crossutilization (Returns/Other than returns) ARN/ Demand id Tax period of Return CGST paid from IGST ITC 1 2 3 4 5 6 7 Total In case of cross-utilization of the credit for purposes other than returns, demand id will be

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Goods and Services Tax – GST STL – 02.01 – Report GST STL – 02.01 State/UT wise book adjustment between CGST and IGST based on returns, other than returns and information received from Customs authorities Year – Month – (Amount in Rs.) Sr No. State/UT IGST Liability adjusted against CGST ITC (including cross utilization by ISD) CGST Liability adjusted against IGST ITC CGST portion of IGST collected on B2C supplies including ISD distribution to unregistered unit CGST portion of IGST for inter-State supplies made to Composition taxable person /Non-resident taxable person/ UIN holders CGST portion of IGST collected on B to B supplies where ITC is declared as ineligible, including lapsed ITC due to opting composition scheme 1 2 3 4 5 6 7 CGST

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Goods and Services Tax – GST – Dated:- 31-7-2017 – The Union Minister of State (Independent Charge) for Development of North Eastern Region (DoNER), MoS PMO, Personnel, Public Grievances, Pensions, Atomic Energy and Space, Dr Jitendra Singh was briefed here about the progress in GST implementation in Meghalaya by a delegation of public representatives and civil society activists led by Member of Parliament, Shri Conrad Sangma. Dr Jitendra Singh appreciated the cooperation and consistently positive response from the people of Meghalaya in adopting the new One Nation, One Tax GST reform along with the rest of the country from the midnight between 30th June and 1st July. He said that this signifies not only the inclination of this North-Easte

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n for the increasing flow of tourists witnessed during the last two years and said that he was particularly gratified by the trend of Home Tourism which had picked-up in Meghalaya in the last two years. This was, according to him, not only a boost for tourists but also generated means of livelihood for local people, particularly youth. Shri Sangma also placed before Dr Jitendra Singh the issue of proposed shifting of the Excise and Customs Chief Commissioner s office from Shillong to Guwahati. He said, considering the commendable job done by the Excise and Customs Commissionerate in implementing GST, this plan could be reconsidered so that the Chief Commissioner s office continued to be stationed in Shillong, as has been the tradition for s

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GST – GST STL – 01.12 – Report GST STL – 01.12 List of registered persons who have paid interest on IGST related to returns (for col. 13 of 01.01 & 02.01) [Sec 17 of IGST Act] State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN Trade name (Legal name, if not available) ARN Tax period of return Interest on IGST paid SGST/ UTGST portion of interest paid on IGST CGST portion of interest paid on IGST 1 2 3 4 5 6 7 8 Total Note: 1) The interest will be apportioned among the States of recipie

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GST – GST STL – 01.11 – Report GST STL – 01.11 List of registered persons who have made import on which ITC remains unutilized till specified period as provided for in section 37,38 and 44 of CGST/SGST Act (for col. 12 of 01.01 & 02.01) [Sec 17 of IGST Act] State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN of Importer Trade name (Legal name, if not available) ARN Tax period of return Unavailed IGST ITC available for distribution SGST/ UTGST portion of unutilized portion of IGST CGST p

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GST – GST STL – 01.09 – Report GST STL – 01.09 List of composition taxable person/ UIN holder who have made imports (for col. 10 of 01.01 & 02.01) [Sec 17 of IGST Act] State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN of importer/UIN 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 Note: 1) This report will include information about import o

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GST – GST STL – 01.10 – Report GST STL – 01.10 List of registered persons who have made import on which ITC is declared as ineligible (for col. 11 of 01.01 & 02.01) [Sec 17 of IGST Act] State/UT

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GST – GST STL – 01.08 – Report GST STL – 01.08 List of unregistered persons who have made import of goods (for col. 9 of 01.01 & 02.01) [Sec 17 of IGST Act] State/UT – Year – Month – (Amount in Rs.) Sr. No. Name of unregistered Person Address IGST paid including interest,if any SGST/ UTGST portion of IGST CGST portion of IGST 1 2 3 4 5 6 Total Note: This report will include details of persons as received from Customs authorities, if made available. Source: Import data from Custom authoritie

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GST – GST STL – 01.07 – Report GST STL – 01.07 List of registered persons who have made inter-state inward supplies on which ITC remains unutilized till specified period (for col. 8 of 01.01 & 02.01) [Sec 17 of IGST Act] State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN Trade name (Legal name, if not available) ARN Tax period of return Unavailed IGST ITC available for distribution SGST/UTGST portion of unutilized portion of IGST CGST portion of unutilized portion of IGST 1 2 3 4 5 6 7

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