GST reporting format for recovered wrongly settled amounts requires taxpayer-wise disclosure and bifurcation of IGST recovery components. GST STL-5.04 prescribes a reporting format for registered taxpayers where wrongly settled amounts have been recovered. The form records the State or Union Territory, reporting year and month, and taxpayer details such as GSTIN/UIN, trade name or legal name, ARN, and tax period of ARN. It also requires disclosure of the recovery of already settled amounts, split into the SGST/UTGST portion of IGST and the CGST portion of IGST, with a total at the end.
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.
GST reporting format for recovered wrongly settled amounts requires taxpayer-wise disclosure and bifurcation of IGST recovery components.
GST STL-5.04 prescribes a reporting format for registered taxpayers where wrongly settled amounts have been recovered. The form records the State or Union Territory, reporting year and month, and taxpayer details such as GSTIN/UIN, trade name or legal name, ARN, and tax period of ARN. It also requires disclosure of the recovery of already settled amounts, split into the SGST/UTGST portion of IGST and the CGST portion of IGST, with a total at the end.
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