IGST distribution reporting format covers cases where place of supply or taxable person cannot be determined. Prescribes a GST reporting format for distribution of IGST amounts where the place of supply or the taxable person cannot be determined. The form records, in monthly and annual return format, the amounts distributed between SGST/UTGST and CGST categories, with separate disclosure for cases where the place of supply is not known and where the taxable person is not known, along with the total amount distributed.
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 distribution reporting format covers cases where place of supply or taxable person cannot be determined.
Prescribes a GST reporting format for distribution of IGST amounts where the place of supply or the taxable person cannot be determined. The form records, in monthly and annual return format, the amounts distributed between SGST/UTGST and CGST categories, with separate disclosure for cases where the place of supply is not known and where the taxable person is not known, along with the total amount distributed.
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