Form No. GST STL - 1.01 - Statement of transfer of funds between Centre and State/UT based on returns, other than returns and information received from Customs authorities
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IGST and SGST transfer statement tracks monthly fund allocation, ITC adjustments, and net inter-government balances. Statement of transfer of funds between the Centre and a State or Union Territory based on returns, excluding customs-related information, under Rule 4(a) and the relevant IGST and CGST/SGST provisions. The form captures monthly and annual allocation figures for IGST, SGST and UTGST, including ITC adjustments, cross-utilisation through ISD, State or UT share of IGST on B2C and B2B supplies, imports, composition and non-resident supplies, reverse charge transactions, and related interest or fee entries. It also calculates the net amount payable to, or receivable from, the Centre.
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.
IGST and SGST transfer statement tracks monthly fund allocation, ITC adjustments, and net inter-government balances.
Statement of transfer of funds between the Centre and a State or Union Territory based on returns, excluding customs-related information, under Rule 4(a) and the relevant IGST and CGST/SGST provisions. The form captures monthly and annual allocation figures for IGST, SGST and UTGST, including ITC adjustments, cross-utilisation through ISD, State or UT share of IGST on B2C and B2B supplies, imports, composition and non-resident supplies, reverse charge transactions, and related interest or fee entries. It also calculates the net amount payable to, or receivable from, the Centre.
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