Input tax credit ineligibility reporting format for imports requires detailed GST and IGST particulars. Prescribes a reporting format for registered persons who have made imports on which input tax credit is declared ineligible, for use in column 11 of Forms 01.01 and 02.01. The form, GST STL - 01.10, under Section 17 of the IGST Act, requires particulars such as State or Union Territory, year, month, GSTIN, trade name, ARN, tax period of return, and the IGST, SGST or UTGST, and CGST portions of IGST, with a total figure.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit ineligibility reporting format for imports requires detailed GST and IGST particulars.
Prescribes a reporting format for registered persons who have made imports on which input tax credit is declared ineligible, for use in column 11 of Forms 01.01 and 02.01. The form, GST STL - 01.10, under Section 17 of the IGST Act, requires particulars such as State or Union Territory, year, month, GSTIN, trade name, ARN, tax period of return, and the IGST, SGST or UTGST, and CGST portions of IGST, with a total figure.
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