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    <title>List of persons registered in other State/UT who have made outward inter-State supply, including ISD distribution, to unregistered persons or units of the State/UT (including Online Services supplied to unregistered persons)or taxpayers who have made exports or supplies to SEZ including non-return filers up to specified period.</title>
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    <description>Prescribes Report GST STL - 01.04 as a reporting format for persons registered in another State or Union Territory who have made outward inter-State supplies, including ISD distribution, to unregistered persons or units, online services supplied to unregistered persons, and exports or supplies to SEZ, including non-return filers. The form captures supplier details, return particulars, tax period, non-return filer GSTIN, and IGST with SGST/UTGST and CGST components, and classifies supplies into specified categories.</description>
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      <description>Prescribes Report GST STL - 01.04 as a reporting format for persons registered in another State or Union Territory who have made outward inter-State supplies, including ISD distribution, to unregistered persons or units, online services supplied to unregistered persons, and exports or supplies to SEZ, including non-return filers. The form captures supplier details, return particulars, tax period, non-return filer GSTIN, and IGST with SGST/UTGST and CGST components, and classifies supplies into specified categories.</description>
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