Form No. GST STL - 5.4 - List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to unregistered persons, and whose demand was subsequently reduced due to issuance of credit notes to un-registered persons
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Credit note reporting under GST records reduced demand where integrated tax was already apportioned on supplies to unregistered persons. Reporting format for registered taxpayers who had paid Integrated Tax on supplies made to unregistered persons and whose demand was subsequently reduced ... Summary
Credit note reporting under GST records reduced demand where integrated tax was already apportioned on supplies to unregistered persons.
Reporting format for registered taxpayers who had paid Integrated Tax on supplies made to unregistered persons and whose demand was subsequently reduced on issuance of credit notes to those unregistered persons. The form captures GSTIN, ARN, tax period, credit note particulars, and the amount of IGST involved, together with the corresponding SGST/UTGST and CGST portions, in relation to section 34(2) of the CGST/SGST Act.
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