https://www.taxtmi.com/forms?id=1305 Registers the State or Union Territory-wise reporting format for persons who have adjusted IGST liability by using input tax credit of SGST/UTGST and CGST under the cross-utilisation framework. The statement records GSTIN, trade name, category of cross-utilisation, ARN or IGST demand identification, tax period, and the amounts of IGST paid from CGST ITC and from SGST/UTGST ITC. Notes specify treatment of invalid supplier and buyer returns, and require the demand identification number where credit is cross-utilised for purposes other than returns. en-us Sat, 29 Jul 2017 16:03:00 +0530 Tue, 31 Mar 2026 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=1305 Registers the State or Union Territory-wise reporting format for persons who have adjusted IGST liability by using input tax credit of SGST/UTGST and CGST under the cross-utilisation framework. The statement records GSTIN, trade name, category of cross-utilisation, ARN or IGST demand identification, tax period, and the amounts of IGST paid from CGST ITC and from SGST/UTGST ITC. Notes specify treatment of invalid supplier and buyer returns, and require the demand identification number where credit is cross-utilised for purposes other than returns. Forms GST Sat, 29 Jul 2017 16:03:00 +0530 https://www.taxtmi.com/forms?id=1305