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    <title>List of composition taxable person/ UIN holder who have made imports</title>
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    <description>Report GST STL - 01.09 is a prescribed reporting format for composition taxable persons and UIN holders who have made imports, for use in column 10 of Forms 01.01 and 02.01 under section 17 of the IGST Act. The format records State or Union Territory, year, month, GSTIN or UIN, trade name, category, ARN, tax period, goods or services, and the IGST paid with its SGST or UTGST and CGST portions. Import of goods is to be reported from customs data, and import of services from the return.</description>
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