Rule 7 - 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) or Centre (Union Territory Tax).-
Goods and services Tax Settlement of funds Rules, 2017.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Apportionment of integrated tax: specified GST STL forms require monthly state-wise and an annual report for unidentified supplies. Rule 7 requires reporting of apportionment of Integrated Tax between Centre and State/Union Territory where the place of supply cannot be determined or the taxable person is not identifiable. Details must be submitted for each State/UT in prescribed forms: a monthly state wise consolidated statement (FORM GST STL 04.01), a list of registered persons where place of supply is indeterminate (FORM GST STL 04.02), and an annual October report for supplies with unidentifiable taxable persons (FORM GST STL 04.03).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Apportionment of integrated tax: specified GST STL forms require monthly state-wise and an annual report for unidentified supplies.
Rule 7 requires reporting of apportionment of Integrated Tax between Centre and State/Union Territory where the place of supply cannot be determined or the taxable person is not identifiable. Details must be submitted for each State/UT in prescribed forms: a monthly state wise consolidated statement (FORM GST STL 04.01), a list of registered persons where place of supply is indeterminate (FORM GST STL 04.02), and an annual October report for supplies with unidentifiable taxable persons (FORM GST STL 04.03).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.