Form No. GST STL - 4.02 - List of taxable persons from whom IGST has been collected and place of supply could not be known (For column 2 and 3 of 4.01)

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IGST apportionment rules govern distribution of tax where place of supply is unknown on a proportional basis. Apportionment of IGST collected from taxable persons where the place of supply is not known is to be reported in GST STL-4.02 under Rule 7(b), with reference to Section 17 of the IGST Act. The form captures the supplier's GSTIN, the IGST amount to be distributed, the CGST portion, and the balance amount to be distributed among States or Union Territories. The SGST or UTGST portion is to be distributed proportionally according to the supplies made to each State or Union Territory.

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IGST apportionment rules govern distribution of tax where place of supply is unknown on a proportional basis.

Apportionment of IGST collected from taxable persons where the place of supply is not known is to be reported in GST STL-4.02 under Rule 7(b), with reference to Section 17 of the IGST Act. The form captures the supplier's GSTIN, the IGST amount to be distributed, the CGST portion, and the balance amount to be distributed among States or Union Territories. The SGST or UTGST portion is to be distributed proportionally according to the supplies made to each State or Union Territory.

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Form No. GST STL - 4.02 - List of taxable persons from whom IGST has been collected and place of supply could not be known (For column 2 and 3 of 4.01)

IGST apportionment rules govern distribution of tax where place of supply is unknown on a proportional basis.

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Form No. GST STL - 4.02 - List of taxable persons from whom IGST has been collected and place of supply could not be known (For column 2 and 3 of 4.01)

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IGST apportionment rules govern distribution of tax where place of supply is unknown on a proportional basis.

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