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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Report on Composition Taxable Persons and UIN Holders' Imports under Section 17 of IGST Act: GSTIN, Trade Name, Tax Details</h1> The document is a report listing composition taxable persons and UIN holders who have made imports, categorized under Section 17 of the IGST Act. It includes details such as GSTIN or UIN, trade name, taxpayer category, ARN (if applicable), tax period, type of goods or services, and the IGST paid, along with its SGST/UTGST and CGST portions. The report is based on data from customs authorities for goods and declared returns for services. Taxpayer categories are divided into Category A for composition taxable persons and Category B for UIN holders.
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