Inter-State supply reporting format captures unregistered supplies, exports, SEZ supplies, and non-return filer details under GST. Prescribes Report GST STL - 01.04 as a reporting format for persons registered in another State or Union Territory who have made outward inter-State supplies, including ISD distribution, to unregistered persons or units, online services supplied to unregistered persons, and exports or supplies to SEZ, including non-return filers. The form captures supplier details, return particulars, tax period, non-return filer GSTIN, and IGST with SGST/UTGST and CGST components, and classifies supplies into specified categories.