IGST interest reporting format for returns requires apportionment of interest among recipient States. GST STL-01.12 is a reporting format for listing registered persons who have paid interest on IGST in relation to returns. It records GSTIN, trade name or legal name, ARN, tax period of return, and the amounts of IGST interest paid, including the SGST or UTGST and CGST portions. The note provides that the interest is to be apportioned among the States of the recipient.
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Provisions expressly mentioned in the judgment/order text.
IGST interest reporting format for returns requires apportionment of interest among recipient States.
GST STL-01.12 is a reporting format for listing registered persons who have paid interest on IGST in relation to returns. It records GSTIN, trade name or legal name, ARN, tax period of return, and the amounts of IGST interest paid, including the SGST or UTGST and CGST portions. The note provides that the interest is to be apportioned among the States of the recipient.
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