Import reporting for unregistered persons tracks GST, IGST allocation, and customs-sourced Bill of Entry data. Report GST STL-1.08 prescribes a statement for listing unregistered persons who have imported goods and whose import details are to be reflected for relevant columns of the return format. The report captures State or Union Territory, year, month, and import-related particulars sourced from Bill of Entry data, including the name of the unregistered person, IEC, address, IGST paid with interest, and the SGST/UTGST and CGST portions attributable to the IGST.
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Provisions expressly mentioned in the judgment/order text.
Import reporting for unregistered persons tracks GST, IGST allocation, and customs-sourced Bill of Entry data.
Report GST STL-1.08 prescribes a statement for listing unregistered persons who have imported goods and whose import details are to be reflected for relevant columns of the return format. The report captures State or Union Territory, year, month, and import-related particulars sourced from Bill of Entry data, including the name of the unregistered person, IEC, address, IGST paid with interest, and the SGST/UTGST and CGST portions attributable to the IGST.
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