Form No. GST STL - 05.05 - List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned, and whose demand was subsequently reduced due to refund of pre-deposit and interest
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Integrated Tax refund reporting format tracks apportioned IGST, reduced demand, appeal details, and interest adjustments. Prescribed report format for listing registered taxpayers whose Integrated Tax had already been apportioned and whose demand was later reduced because of refund of pre-deposit and interest. The form captures taxpayer identification details, appeal order and demand order particulars, and the amounts relating to IGST deposit and the SGST or UTGST and CGST portions of both the deposit and interest accrued on refund of pre-deposit, in connection with sections 107, 112, and 56 of the CGST or SGST Act.
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.
Integrated Tax refund reporting format tracks apportioned IGST, reduced demand, appeal details, and interest adjustments.
Prescribed report format for listing registered taxpayers whose Integrated Tax had already been apportioned and whose demand was later reduced because of refund of pre-deposit and interest. The form captures taxpayer identification details, appeal order and demand order particulars, and the amounts relating to IGST deposit and the SGST or UTGST and CGST portions of both the deposit and interest accrued on refund of pre-deposit, in connection with sections 107, 112, and 56 of the CGST or SGST Act.
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