IGST import reporting for unregistered persons through GST STL-01.08 captures Customs-based import data and tax apportionment. Report GST STL-01.08 is a State or Union Territory-wise statement of unregistered persons who have imported goods, for reporting under section 17 of the IGST Act. It captures the reporting period, the name and address of each unregistered person, IGST paid including interest, and the division of IGST into SGST/UTGST and CGST portions. The report is prepared from import data received from Customs authorities, where available, and contains a total row for consolidated figures.
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IGST import reporting for unregistered persons through GST STL-01.08 captures Customs-based import data and tax apportionment.
Report GST STL-01.08 is a State or Union Territory-wise statement of unregistered persons who have imported goods, for reporting under section 17 of the IGST Act. It captures the reporting period, the name and address of each unregistered person, IGST paid including interest, and the division of IGST into SGST/UTGST and CGST portions. The report is prepared from import data received from Customs authorities, where available, and contains a total row for consolidated figures.
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