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of <h1>IGST Distribution Process: Unidentified Taxpayer Funds Allocated Under Section 17, Divided Between CGST and States/UTs Based on Prior Year Collection.</h1> The distribution process for Integrated Goods and Services Tax (IGST) collected when the taxable person is unidentified, as per Section 17 of the IGST Act. It specifies the allocation of the collected IGST amount, dividing it into the Central Goods and Services Tax (CGST) portion and the remaining balance to be distributed among various States and Union Territories (UTs). The distribution is based on the ratio of tax collected in the previous year. The form includes columns for the State/UT, amount of tax collected in the previous year, and the corresponding SGST/UTGST portion of IGST.
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