Form No. GST STL - 01.11 - List of registered persons who have made import on which ITC remains unutilized till specified period as provided for in section 37,38 and 44 of CGST/SGST Act
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Unutilized IGST input tax credit reporting for importers through a prescribed statement for distribution and compliance tracking. Report GST STL-01.11 is a prescribed statement for listing registered persons who have made imports and whose unutilized IGST input tax credit remains available up to the specified period for distribution. The form captures the importer's GSTIN, trade name or legal name, ARN, tax period of return, and the amounts representing the unavailed IGST credit and its SGST/UTGST and CGST portions. The report covers cases not reported by the importer in GSTR-2 or GSTR-5.
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.
Unutilized IGST input tax credit reporting for importers through a prescribed statement for distribution and compliance tracking.
Report GST STL-01.11 is a prescribed statement for listing registered persons who have made imports and whose unutilized IGST input tax credit remains available up to the specified period for distribution. The form captures the importer's GSTIN, trade name or legal name, ARN, tax period of return, and the amounts representing the unavailed IGST credit and its SGST/UTGST and CGST portions. The report covers cases not reported by the importer in GSTR-2 or GSTR-5.
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