https://www.taxtmi.com/forms?id=1310 Reporting format for registered persons having inter-State inward supplies where input tax credit is ineligible, including ITC that lapses on opting for the composition scheme or on cancellation of registration. The form captures GSTIN, category of ITC, trade name or legal name, ARN, tax period, month of stock intimation, and the IGST amount available for distribution between SGST/UTGST and CGST. The notes refer to ineligibility and reversal under section 17(5) and section 18(4) of the CGST/SGST Act. en-us Sat, 29 Jul 2017 18:54:00 +0530 Tue, 31 Mar 2026 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=1310 Reporting format for registered persons having inter-State inward supplies where input tax credit is ineligible, including ITC that lapses on opting for the composition scheme or on cancellation of registration. The form captures GSTIN, category of ITC, trade name or legal name, ARN, tax period, month of stock intimation, and the IGST amount available for distribution between SGST/UTGST and CGST. The notes refer to ineligibility and reversal under section 17(5) and section 18(4) of the CGST/SGST Act. Forms GST Sat, 29 Jul 2017 18:54:00 +0530 https://www.taxtmi.com/forms?id=1310