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    <description>Prescribes a GST reporting format for the distribution of IGST amounts where the place of supply or the taxable person cannot be determined. The statement records the State or Union Territory, year and month, and separately sets out the SGST/UTGST and CGST portions for distribution under each category, with a total amount distributed.</description>
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      <description>Prescribes a GST reporting format for the distribution of IGST amounts where the place of supply or the taxable person cannot be determined. The statement records the State or Union Territory, year and month, and separately sets out the SGST/UTGST and CGST portions for distribution under each category, with a total amount distributed.</description>
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