Input tax credit reporting for unutilised IGST on inter-state inward supplies, covering recipient taxable persons and return-based distribution details. List of registered persons who have made inter-State inward supplies on which input tax credit remains unutilised up to the specified period. The report captures GSTIN, trade name or legal name, ARN, tax period of return, and the unavailed IGST input tax credit available for distribution, including the SGST/UTGST and CGST portions. It covers recipient taxable persons who have filed the return but have not claimed input tax credit by the specified period.
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.
Input tax credit reporting for unutilised IGST on inter-state inward supplies, covering recipient taxable persons and return-based distribution details.
List of registered persons who have made inter-State inward supplies on which input tax credit remains unutilised up to the specified period. The report captures GSTIN, trade name or legal name, ARN, tax period of return, and the unavailed IGST input tax credit available for distribution, including the SGST/UTGST and CGST portions. It covers recipient taxable persons who have filed the return but have not claimed input tax credit by the specified period.
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