IGST apportionment where taxable person is unknown follows previous-year tax collection ratios and mandatory place of supply details. Apportionment of IGST collected where the taxable person is not known is reported in GST STL-4.03 under Rule 7(c) and section 17 of the IGST Act. The form captures the amount of IGST to be distributed, the CGST portion, and the balance to be shared among States and Union Territories, with State/UT-wise columns for previous year tax collection, tax ratio, and the SGST/UTGST portion of IGST. Apportionment is to be done in the ratio of tax collected in the preceding year.
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Provisions expressly mentioned in the judgment/order text.
IGST apportionment where taxable person is unknown follows previous-year tax collection ratios and mandatory place of supply details.
Apportionment of IGST collected where the taxable person is not known is reported in GST STL-4.03 under Rule 7(c) and section 17 of the IGST Act. The form captures the amount of IGST to be distributed, the CGST portion, and the balance to be shared among States and Union Territories, with State/UT-wise columns for previous year tax collection, tax ratio, and the SGST/UTGST portion of IGST. Apportionment is to be done in the ratio of tax collected in the preceding year.
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