Goods and services Tax Settlement of funds Rules, 2017
F. No. 31013\/16\/2017-ST-I-DoR – G.S.R. 964(E) Dated:- 27-7-2017 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
\n(Department of Revenue)
\nNOTIFICATION
\nNew Delhi, the 27th July, 2017
\nG.S.R. 964(E).-In exercise of the powers conferred by section 53 read with section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017), section 17 and 18 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Territories Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules namely:-
\n1. Short Title and Commencement.-
\n (1) These rules may be called the Goods and services Tax Settlement of funds Rules, 2017.
\n (2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
\n2. Definitions.- (1) (a) “Authorities” means the Board, State Tax Nodal Authority, Principal Chief Contr<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2017, the Integrated Goods and Services Tax Act, 2017 and the Union Territories of Goods and Services Tax Act, 2017 shall have the same meanings as respectively assigned to them in those Acts. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Tax Act and the Goods and Services Tax Act of the concerned State(hereinafter referred to as State Goods and Services Tax Act), section 21 of the Union Territory Goods and Services Tax Act and section 18 of the Integrated Goods and Services Tax Act, and from the Centre (Integrated Tax) to the State (State Tax) or the Centre (Union Territory Tax) on account of apportionment as provided for in section 17 of the Integrated Goods and Services Tax Act; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n istered persons of other State or Union Territory who have made outward inter-State supply, including Input Service Distributor distribution, to unregistered persons or units of the concerned State or Union Territory or taxpayers who have made exports or have made supplies to SEZ on payment of tax, including non filers who have Integrated Tax credit available with them , in FORM GST STL – 01.04. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d) list of unregistered persons who have made imports in the concerned State or Union Territory, under clause (d) of sub-section (1) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL – 01.08. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ward supplies on which input tax remains unutilised till end of September of the subsequent financial year and thus input tax credit on Integrated Tax paid is not available as per sub- section (4) of section 16 of Central Goods and Services Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, and the said Integrated Tax paid is to be apportioned under section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL – 01.07. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be transferred from the Centre (Integrated Tax) to the Centre (Central Tax), or vice-versa, on account of cross-utilisation of credit as provided for in section 53 of the Central Goods and Services Tax Act and section 18 of the Integrated Goods and Services Tax Act, and from the Centre (Integrated Tax) to the Centre (Central Tax) on account of apportionment as provided for in section 17 of the Integrated Goods and Services Tax Act; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a summary of amount recovered as Integrated Tax, and the interest and penalty thereon, or compounding amount, or deposited for filing appeal, to be apportioned to State (State Tax) or Centre (Union Territory Tax), and to Centre (Central Tax), in FORM GST STL 03.01; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ovided under first proviso of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL 04.02; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n already apportioned as per provisions of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act as the supply was not eligible for credit as per section 17 of Central Goods and Services Tax Act, State Goods and Services Tax Act and section 21 of Union Territory Goods and Services Tax Act. The tax liability which was subsequently reduced due to issuance of credit notes or Input Services Distributor Credit notes to taxpayers for the said supply, as provided under sections 20 and 34 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act), in FORM GST STL 05.02. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.3 of FORM GST STL 5.01; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egrated Tax to be apportioned in FORM GST STL 05.07. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent arising between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) on account of recovery of any tax, interest, penalty, fees or any other amount from refund, as provided in sub-section (10) of section 54 of the Central Goods and Services Tax Act and State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act), shall be submitted in FORM GST STL 06.01. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ter based on uploading of this data a provisional sanction order for the month shall be issued by Department of Revenue as per the procedure laid down in sub-rule (2). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Finance to download the details of the State-wise fund settlement with States. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ctronic Inter Government Advice; generate the 'Clearance Memo' and transmit the same to Central Accounting Authority and State Accounting Authorities and Accountant General. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t Advice to Reserve Bank of India. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d II-\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 3 (i)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in other State\/UT who have made outward inter-State supply, including ISD distribution, to unregistered = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent taxable persons who have filed the return but not claimed ITC till the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nportion of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sed ITC = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the IGST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TGST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ot = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n IGST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(List of taxpayers) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TL 6.01) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Goods and services Tax Settlement of funds Rules, 2017F. No. 31013\/16\/2017-ST-I-DoR – G.S.R. 964(E) Dated:- 27-7-2017 Central GST (CGST)GSTCGSTCGSTMINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 27th July, 2017 G.S.R. 964(E).-In exercise of the powers conferred by section 53 read with section 17 of the Central Goods and Services Tax Act, 2017 (12 … Continue reading “Goods and services Tax Settlement of funds Rules, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6572","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6572","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6572"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6572\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n3. Electronic transmission of the Reports.-
\n(1) The Goods and Services Tax Network shall transmit reports electronically to the Authorities as provided hereunder.
\n(2) The Reports, as referred to in sub-rule (1) shall be submitted-
\n (a) by 25th of the month in which Goods and Services Tax returns are submitted, in case of monthly reports;
\n and
\n (b) by the 25th of October of the subsequent financial year, in case of annual reports, in case of report relating to non-unutilised input tax credit:
\n Provided that if 25th of the month is a holiday, then the report shall be sent by the first working day after the holiday:
\n Provided further that if the date of filing of return is extended, then the date of generation of settlement report shall stand extended accordingly and in case the return for S<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (b) the monthly reports containing State-wise details pertaining to the information contained in FORM GST STL – 01.01 are as under-
\n (i) list of registered persons of the State or Union Territory who have adjusted liability of Integrated Tax from the input tax credit of State Tax or Union Territory Tax and Central Tax, as provided under section 53 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act, or section 21 of the Union Territory Goods and Services Tax Act (including cross utilisation by Input Service D<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 5 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
\n (b) list of registered persons of other State or Union Territory who have made inter-State supply to composition taxable person or Non-resident taxpayer or Unique Identification Number holders of the State, in FORM GST STL – 01.05.
\n Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax portion of Integrated Tax from this s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Note: The summary of Integrated Tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 9 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
\n (e) list of composition taxpayer or Unique Identification Number holders in a State or Union Territory who have made imports, in FORM GST STL – 01.09.
\n Note: The summary of Integrated tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 10 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
\n (f) list of registered persons in a State or Union Territory who have made imports, on which input tax credit is declared as ineligible as provided for in section 17 of the Central G<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Note: The summary of Integrated Tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 8 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
\n (b) list of registered persons in a State or Union Territory who have made import on which input tax credit remains unutilised till end of September of the subsequent financial year and thus input tax credit on Integrated Tax paid is not available as per sub-section (4) of section <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (b) monthly reports containing State-wise details containing list of registered persons who have adjusted liability of Central Tax from the input tax credit of Integrated Tax, as provided under section 18 of the Integrated Goods and Services Tax Act, in FORM GST STL – 02.02.
\n Note: The summary of Central Tax paid from the input tax credit of Integrated Tax shall be reflected in column 4 of FORM GST STL 02.01.
\n6. Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal betw<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (b) list of registered persons in a State or Union territory from whom recovery of Integrated Tax has been made with interest and penalty thereon, or compounding amount against demand, or amount deposited for filing appeal of the Integrated Goods and Services Tax Act as provided for in sections 79, 107, 112 and 138 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act of the concerned State and section 21 of the Union Territory Goods and Services Tax Act, in FORM GST STL 03.02.
\n7. Report relating to apportionment of Integrated Tax amount, where place of supply could not be determined or taxable person making such supply is not identifiable, between Centre (Central Tax) and State (State Tax) o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (c) the details of Integrated Tax has been collected in respect of which the taxable person making such supplies is not identifiable, and is to be apportioned as provided under second proviso of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL 04.03 and this shall be an annual report to be submitted in October each year.
\n8. Report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded.-
\nThe details relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax), in a particular month due to Integrated Tax apportioned earlier but subsequently refunded as provided for in sub-section (5) of section 17 of the Integr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.1 of FORM GST STL 5.01;
\n (ii) list of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to co<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (iv) 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 amount deposited for filing appeal and interest thereon, as provided under sections 107 and 112 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act) leading to reduction in Integrated Tax to be apportioned, in FORM GST STL 05.05.
\n Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.4 of FORM GST STL 5.01;
\n (v) list of registered taxpayers from whom Integrated Tax was recovered with interest due to non-acceptance of a supply, by a supplier, and the input tax credit of the buyer was reversed<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.6 of FORM GST STL 5.01;
\n (vii) list of registered taxpayers where Integrated Tax recovered under section 79 of Central Goods and Services Tax Act and State Goods and Services Tax Act (or section 21 of Union Territory Goods and Services Tax Act) or paid consequent to a demand raised by the proper officer is apportioned, and the demand is subsequently reversed by appeal order, as provided under sections 107,112, 113, 117 and 118 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act), leading to reduction in Integrated Tax to be apportioned in FORM GST STL 05.08.
\n Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10. Report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre.-
\n(1) A monthly consolidated settlement register for each State and Union Territory, in FORM GST STL 07.01 shall be sent and this register shall give consolidated details of transfer of funds to be made from State Tax account to Central Tax account or Integrated Tax account and vice versa based on consolidated summary of settlement details contained in Report Form GST STL 1.01, 3.01, 4.01, 5.01 and 6.01.
\n(2) A monthly consolidated settlement register for the Cen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) Resolution of any discrepancy in data provided by Goods and Services Tax Network:
\n(a) On the basis of the above ledgers provided by Goods and Services Tax Network for every month, the Central and respective State Accounting Authorities, the Board and the State tax nodal authorities shall reconcile the details of the payments received, Input Tax Credit cross-utilisation and apportionment details received from Goods and Services Tax Network, and shall revert to Goods and Services Tax Network and Principal Chief Controller of Accounts in case of any discrepancy by 20th of the subsequent month.
\n(b) If any discrepancy is pointed out by the Central or State(s) Accounting Authority or Taxation Authority within this period, the Goods and Services Tax Network shall look into it and prepare a Revised Calculation, if require<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (ii) a designated officer in the Department of Revenue shall issue the Sanction order of funds to be transferred from Integrated Goods and Services Tax account to each State or vice versa after obtaining necessary approvals of the competent authority.
\n (iii) the provisional sanction order for each month for each State shall be issued based on details uploaded by Principal Chief Controller of Accounts as per sub-rule (1).
\n (iv) the final sanction order for each month for each State, in case needed, shall be issued based on details uploaded by Principal Chief Controller of Accounts as per sub-rule (3) .
\n (v) the sanction orders shall be issued within three days of uploading of details of the State-wise fund settlement by Principal Chief Controller of Accounts.
\n (vi) the electronic Sanction (digitally signed) addressed to Central Accounting Authority containing State-wise details shall then be uploaded o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (xii) The Central Accounting Authorities shall make appropriate accounting entries at the time of issuance of inter Government Advice to Reserve Bank of India.
\n (xiii) The respective State Accounting Authorities and Accountant General shall make appropriate accounting entries at the time of receipt of clearance Memo from Reserve Bank of India.
\n1[(3) At any point of time in any particular financial year, the Central Government may, on the recommendations of the Goods and Services Tax Council, provisionally settle any sum of integrated goods and services tax collected in that particular financial year which has not been settled so far.]
\n
\n[F. No. 31013\/16\/2017-ST-I-DoR]
\nS. R. MEENA, Under Secy.
\n
\nPDF DOWNLOAD
\n
\n
\n
\n********************
\nNotes:-
\n1. Inserted vide F. No. 31013\/16\/2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe respective State Accounting Authorities and Accountant General shall make appropriate
\naccounting entries at the time of receipt of clearance Memo from Reserve Bank of India.
\n[F. No. 31013\/16\/2017-ST-I-DOR]
\nReport GST STL – 01.01
\nS. R. MEENA, Under Secy.
\nStatement of transfer of funds between Centre and State\/UT based on returns, other than returns and information received from
\nCustoms authorities
\n[Sec 17 and 18 of IGST Act and Sec 53 of CGST\/SGST Act]
\nSr. No.
\nMonth
\nIGST liability
\nadjusted
\nagainst SGST\/
\nUTGST ITC
\n(including
\ncross
\nutilization by
\nSGST\/ UTGST
\nliability adjusted
\nagainst IGST
\nITC
\nISD)
\n2
\n3
\n4
\nState\/UT-
\nYear-
\nMonth -\/ All
\n(Amount in Rs.)
\nSGST\/
\nUTGST
\nportion of
\nIGST collected
\non B2C
\nsupplies
\nincluding ISD
\ndistribution to
\nunregistered
\nunit, exports
\nand supplies to
\nSEZ
\n5
\nSGST\/ UTGST
\nportion of IGST for
\ninter-State\/UT
\nsupplies made to
\nComposition
\ntaxable person\/
\nNon-resident
\ntaxable person\/ UIN<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 : \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3
\nReport GST STL – 01.02
\nList of registered persons of the State\/UT who have adjusted IGST liability from ITC of SGST\/ UTGST and CGST
\n(for col. 3 of 01.01 & 02.01)
\n[Sec 53 of CGST\/SGST Act]
\nState\/UT-
\nYear-
\nMonth-
\n33
\nSr. No.
\nGSTIN
\nTrade name
\n(Legal name,
\nif not
\nCategory of
\ncross-utilization
\nARN\/ IGST
\nDemand id
\nTax period
\nof return
\n(Returns\/Other
\nIGST paid
\nfrom CGST
\nITC
\n(Amount in Rs.)
\nIGST paid
\nfrom SGST\/
\nUTGST ITC
\navailable)
\nthan returns)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nTotal
\nNote: 1. Invalid return of supplier shall not be taken into consideration for the purpose of apportionment\/settlement. Invalid return of
\nbuyer, however, shall be considered in case he uses cross utilization for payment of liability since the supplier has already made
\npayment and revenue has accrued to the Gover<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npersons or units of the State\/UT (including Online Services supplied to unregistered persons) or taxpayers who have made exports or
\nsupplies to SEZ including non-return filers up to specified period.
\n(for col. 5 of 01.01 & 02.01)
\n[Sec 17 of IGST Act]
\nState\/UT –
\nYear-
\nMonth –
\n(Amount in Rs.)
\nSr.
\nNo.
\nState\/UT
\nof supplier
\nGSTIN of
\nsupplier
\nCategory
\nof Supply
\nTrade
\nARN
\nTax
\nGSTIN
\nIGST
\nSGST\/
\nCGST
\nname
\n(Legal
\nperiod
\nof return
\nname, if
\nof non-
\nreturn
\nfilers of
\npaid
\nUTGST
\nportion of
\nportion
\nof IGST
\nIGST
\nnot
\nthe
\navailable)
\nState, if
\nany
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nTotal
\nNote: Column (4) shall be given in the following categories:
\nCategory A: Inter State supplies made to unregistered persons or ISD distributed to unregistered units
\nCategory B: Information relating to online services supplied to unregistered persons by persons located outside <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4
\navailable)
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\nNote: Column 5 shall have following categories:
\n(a) Category A: Composition taxable persons,
\n(b) Category B: non-resident taxable persons and
\n(c) Category C: UIN holders
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d II – \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a1 3 (i)]
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00be \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 : \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3
\nReport GST STL – 01.06
\n35
\nList of registered persons who have made inter-State inward supplies for which ITC is declared as ineligible including ITC lapsed due
\nto opting into composition scheme
\n(for col. 7 of 01.01 & 02.01)
\n[Sec 17 of IGST Act]
\nState\/UT –
\nYear-
\nMonth-
\n(Amount in Rs.)
\nSr. No.
\nGSTIN of
\nrecipient
\nCategory of
\nITC to be
\ndistributed
\nTrade name
\nARN
\n(Legal
\nname, if not
\navailable)
\nTax period
\nof return\/
\nMonth of
\nfiling Stock
\nintimation
\nAmount of
\nIGST
\navailable for
\nSGST\/
\nCGST
\ndistribution
\nUTGST
\nportion of
\nIGST
\nportion of
\nIGST
\n1
\n2
\n3
\n4
\n5
\n6<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nspecified period as provided for in section 37,38 and 44 of CGST\/SGST Act
\n36
\nTHE GAZETTE OF INDIA: EXTRAORDINARY
\nReport GST STL – 01.08
\nList of unregistered persons who have made import of goods
\n(for col. 9 of 01.01 & 02.01)
\n[Sec 17 of IGST Act]
\nState\/UT-
\nYear-
\nMonth-
\n[PART II-SEC. 3(i)]
\n(Amount in Rs.)
\nSr. No.
\nName of
\nAddress
\nIGST paid
\nunregistered Person
\nincluding interest,
\nif any
\nSGST\/ UTGST
\nportion of IGST
\nCGST portion of
\nIGST
\n1
\n2
\n3
\n4
\n5
\n6
\nTotal
\nNote: This report will include details of persons as received from Customs authorities, if made available.
\nSource: Import data from Custom authorities
\nReport GST STL – 01.09
\nList of composition taxable person\/ UIN holder who have made imports
\n(for col. 10 of 01.01 & 02.01)
\n[Sec 17 of IGST Act]
\nState\/UT –
\nYear-
\nMonth-
\nSr. No.
\nGSTIN of
\nimporter\/UIN
\nTrade
\nname
\n(Legal
\nname, if
\nCategory
\nof
\ntaxpayers
\nARN, if
\nany
\nTax
\nperio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIGST
\nportion of
\nIGST
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nTotal
\nReport GST STL – 01.11
\nList of registered persons who have made import on which ITC remains unutilized till specified period as provided for in section 37,38
\nand 44 of CGST\/SGST Act
\n(for col. 12 of 01.01 & 02.01)
\n[Sec 17 of IGST Act]
\nState\/UT –
\nYear-
\nMonth-
\n(Amount in Rs.)
\nSr. No.
\nGSTIN of
\nimporter
\nTrade name
\n(Legal name,
\nif not
\navailable)
\nARN
\nTax period
\nof return
\nUnavailed
\nSGST\/
\nCGST
\nIGST ITC
\nUTGST
\nportion of
\navailable for
\nportion of
\nunutilized
\ndistribution
\nunutilized
\nportion of
\nportion of
\nIGST
\nIGST
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nTotal
\nNote: This report will cover the cases which were not reported by importer in his GSTR 2\/ GSTR 5
\nReport GST STL – 01.12
\nList of registered persons who have paid interest on IGST related to returns
\n(for col. 13 of 01.01 & 02.01)
\n[Sec 17 of IGST Act]
\nState\/UT-
\nYear-
\nMonth –
\nSr. No.
\nGSTIN
\nTrade name
\n(Legal name,
\nARN
\nTax period
\nof return
\nInterest on\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndue to opting
\ncomposition scheme
\n3
\n4
\n5
\n6
\n7
\nCGST portion
\nof IGST
\ncollected on
\nB to B
\nCGST portion
\nof IGST
\ncollected on
\nsupplies
\nimported by
\nunregistered
\nCGST portion of
\nIGST for
\nsupplies
\nimported by
\nComposition
\ntaxable persons\/
\n\/ UIN holders
\nCGST portion of
\nIGST collected on
\ngoods\/services
\nimported by
\nregistered person
\n(other than
\ncomposition)
\nwhere ITC is
\ndeclared as
\nCGST portion of
\nIGST collected on
\ngoods imported by
\nregistered person
\nwhere ITC remains
\nunutilized till
\nspecified period
\nCGST
\nportion of
\ninterest
\nrelated to
\nreturns paid
\non IGST
\nsupplies
\nwhere ITC
\nremains
\npersons
\nunutilized till
\nspecified
\nperiod
\nineligible
\n8
\n9
\n10
\n11
\n12
\n13
\nNet Amount
\npayable (-) by
\nCentral tax
\naccount to IGST
\na\/c\/receivable
\n(+) fromIGST
\naccount to
\nCentral tax a\/c
\n[sum of col. 4 to
\n13 col. 3]
\n14
\nTotal
\nReport GST STL – 02.02
\nList of registered persons who have adjusted CGST liability from ITC of IGST
\n(for col. 4 of 02.01)
\n[Sec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSGST\/
\nUTGST
\nportion of the
\nIGST
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nTotal
\nNote:
\n1) Relevant Section: Sec 79, Sec 107, Sec 112 and Sec 138 of CGST\/SGST Act
\n2) Category mentioned in column 3 above shall be as follows:
\n(a) Category A: IGST amount recovered on demand under section 79 of CGST\/SGST Act
\n(b) Category B: IGST amount deposited for filing appeal under section 107,112 of CGST\/SGST Act
\n(c) Category C: IGST compounding amount deposited under section 138 of CGST\/SGST Act
\nReport GST STL – 03.02
\nList of registered persons from whom IGST amount recovered against demand, compounding amount paid and amount deposited for
\nfiling appeal
\nState\/UT –
\nYear-
\nMonth –
\nSr.
\nGSTIN
\nNo.
\nTrade
\nname
\nOrder
\nnumber
\nOrder
\ndate
\n(Legal
\nname, if
\nCategory
\nof IGST
\namount to
\nbe
\nDebit
\nentry
\nof cash
\nledger
\nnot
\ndistributed
\nDebit
\nentry
\nof
\ncredit
\nledger
\nRecovery under IGST head or deposit made for filing
\nappeal
\n(Amount in Rs.)
\nAmount
\napportioned
\nTax Interest Penalt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCGST
\n5
\n6
\n7
\nTotal
\nTotal
\nReport GST STL – 04.02
\nList of taxable persons from whom IGST has been collected and place of supply could not be known
\n[Sec 17 of IGST Act]
\n(For column 2 and 3 of 4.01)
\na)
\nGSTIN of supplier
\nb) Amount of IGST to be distributed
\nc)
\nd)
\nCGST Portion out of the amount mentioned at (b)
\nBalance amount to distributed among States\/UT's (b-c) …..
\nYear-
\nMonth –
\n(Amount in Rs.)
\nSr No.
\nState\/UT to whom supplies
\nwere made in previous
\nperiod
\n2
\nAmount of supplies
\nmade to state
\nRatio of supplies
\nSGST\/UTGST portion
\nof IGST
\n3
\n4
\n5
\nNote Apportionment is to done in the State\/UT in same proportion in which supplies were made to each state
\nReport GST STL – 04.03
\nDistribution of IGST that has been collected where taxable person is not known
\n[Sec 17 of IGST Act]
\nTotal
\n(For column 4 and 5 of 4.01)
\na)
\nAmount of IGST to be distributed
\nb)
\nCGST Portion out of the amount mentioned at (a)
\nc)
\nBalance amount to distributed among States\/UT's (a-b)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\neleigible for ITC as per section 17 of CGST Act,
\nSGST Act and section 21 of UTGST Act
\n(details coming from STL 5.02)
\nReduction due to issue of credit notes to Composition
\ntaxable person
\n(details coming from STL 5.03)
\nReduction due to issue of credit notes to unregistered
\npersons
\n(details coming from STL 5.04)
\nReduction due to refund of deposit made for filing
\nappeal alongwith interest
\n(details coming from STL 5.05)
\nReduction on account of interest apportioned earlier
\non account of mismatch of ITC\/Credit Note but now
\nreclaimed
\n(details coming from STL 5.06)
\nAmount apportioned on account of inter-State inward
\nsupplies for which ITC was declared as ineligible but
\nnow becomes eligible
\n(details coming from STL 5.07)
\nAmount apportioned on account of recovery of
\noutstanding dues and subsequently refunded with
\ninterest due to appeal order
\n(details coming from STL 5.08)
\nReduction due to –
\n(a) Amendment in returns, or
\n(b) Release of refund in specified categories
\n(<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nTotal
\nRelevant section – Section 20 and 34(2) of CGST\/SGST Act
\nReport GST STL – 05.03
\n(for S.No. 2 of 5.01)
\nList of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made
\nto composition dealers, and whose demand was subsequently reduced due to issuance of credit notes to composition taxpayers
\nState\/UT-
\nYear-
\nMonth –
\nSr.
\nGSTIN
\nNo.
\nTrade name
\n(Legal name, if
\nnot available)
\nARN
\nTax
\nperiod of
\nCredit
\nnote no.
\nCredit
\nnote date
\nAmount of
\nSGST\/
\n(Amount in Rs.)
\nCGST
\nreturn
\nIGST
\ninvolved
\nin the note
\nUTGST
\nportion of
\nIGST
\nportion of
\nIGST
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nTotal
\nRelevant section – Section 10 and 34(2) of CGST\/SGST Act
\nReport GST STL – 05.04
\n(for S.No. 3 of 5.01)
\nList of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made
\nto unregistered persons, and whose demand was subs<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAmount
\nof IGST
\nname, if
\ndeposit
\nmade
\nSGST\/
\nUTGST
\nportion
\nof IGST
\nIGST
\nnot
\nfor
\nCGST Amount
\nportion of
\nof
\ninterest
\naccrued
\ndue to
\nSGST\/ CGST
\nUTGST portion
\nportion
\nof
\nof
\ninterest
\ninterest
\navailable)
\nfiling
\nrefund
\nappeal
\nof pre-
\ndeposit
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\nTotal
\nRelevant section Section 107 and 112 of CGST\/SGST Act along with Section 56 of CGST\/SGST Act
\nReport GST STL – 05.06
\n(for S.No. 5 of 5.01)
\nReduction due to interest apportioned earlier on account of mismatch of ITC\/Credit Note but now reclaimed
\n(List of taxpayers)
\nState\/UT-
\nYear-
\nMonth –
\n(Amount in Rs.)
\nSr.
\nNo.
\nGSTIN
\nTrade
\nname
\n(Legal
\nname, if
\n1
\n2
\n3
\nnot
\navailable)
\nof Credit
\nnote)
\n4
\nCategory of
\nIGST
\navailable for
\ndistribution
\n(mismatch of
\nITC\/mismatch
\nOriginal
\nInvoice
\nnumber\/Credit
\nNote number
\nDate of
\noriginal
\nApportionment
\nReclaim
\nDate
\nAmount
\nof Interest
\nreclaimed
\nSGST\/
\nUTGST
\nCGST
\nportion
\nportion
\nof IGST
\nof IGST
\n5
\n6
\n7
\n8\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nState\/UT –
\nYear-
\nMonth-
\n(Amount in Rs.)
\nSr.
\nGSTIN
\nTrade
\nNo.
\nname
\n(Legal
\nname, if
\nDemand Demand
\nOrder Order
\nNumber date
\nAppeal
\nOrder
\nNumber
\nAppeal
\nOrder
\nDate
\nAmount of
\noutstanding
\ndues
\nrefunded
\nSGST\/ CGST Amount
\nUTGST portion of
\nportion of
\nof IGST IGST
\nSGST\/
\nCGST
\nUTGST
\nportion
\ninterest
\nportion
\nof
\ndue to
\nof IGST
\nIGST
\nnot
\ndue to
\nrefund
\navailable)
\nappeal
\norder
\n(col. 8)
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\nTotal
\nRelevant section – Sec 79, 107, 112, 117 and 118 of CGST\/SGST Act along with Sec 50 of CGST\/SGST Act
\nReport GST STL – 05.09
\n(for S.No 8 of 5.01)
\nList of registered taxpayers where the liability of payment of Integrated Tax is reduced due to an amendment in the amount payable
\nafter the payment on account of rectification of return or who have claimed refund of supplies or any other reduction
\nState\/UT –
\nYear-
\nMonth –
\n(Amount in Rs.)
\nSr. No.
\nGSTIN\/UIN
\nTrade name
\n(Legal name,
\nif not
\navailable)
\nARN\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndate
\nAmount of refund claimed under Act (CGST\/SGST\/
\nUTGST\/IGST\/CESS)
\nTax
\nInterest
\nPenalty
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\nFees
\n10
\nOthers
\n11
\nAmount of recovery made out of refund claimed
\n(CGST\/SGST\/UTGST\/IGST\/CESS)
\nTax
\nInterest
\nPenalty
\nNet amount to be
\ncredited to State\/UT
\nNet amount to be credited to Centre
\nFees
\nOthers
\nCentral tax
\na\/c
\nIGST a\/c
\nCess a\/c
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\nTotal
\nRelevant Section: Section 79(1) and 54(10) of CGST\/SGST Act
\nReport GST STL – 07.01
\nConsolidated Settlement Register for State\/UT
\nSr. no.
\nDetails
\n1.
\nSettlement of accounts between Centre and State\/UT
\nrelating to Returns (GST STL 1.01)
\n2.
\nDistribution of IGST amount recovered,
\n3.
\n4.
\ncompounding amount and amount of pre-deposit
\n(STL 3.01)
\nDistribution of IGST amount where place of supply
\ncould not be determined (STL 4.01)
\nReduction of the amount apportioned already due to
\nissue of credit notes, refund of deposit made for filing
\nappeal etc.
\n(STL 5.01)
\n5.
\nSettlement<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTotal
\nNotes:
\nSettlement of funds between Centre and States under section 53 of CGST\/SGST Act and section 18 of IGST Act on
\ncross- utilization of credit of IGST for discharging liabilities of SGST\/ UTGST, CGST and vice-versa shall be made
\nafter filing of return irrespective of return status whether valid or invalid.
\n2) Apportionment of IGST will be done on the basis of valid return filed by the taxable person.
\n3)
\n4)
\n5)
\n6)
\n7)
\nApportionment of IGST borne on import of goods, under section 17 of IGST Act, will be done on the basis of
\ninformation received from Customs authorities.
\nApportionment of IGST amount collected due to issue of debit note will be done in original tables.
\nMonth represents the month in which apportionment is being done
\nTax period represents the period to which the return or the information supplied by Custom authority pertains
\nARN refers to Application Reference Number
\nUploaded by Dte. of Printing at Government of India Press, Ring Road, Mayap<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n