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    <description>GST STL-1.04 prescribes a reporting format for persons registered in another State or Union Territory who make outward inter-State supplies, including ISD distributions, to unregistered persons or units, and for OIDAR services supplied to unregistered persons. The form is linked to Rule 4(b)(iii)(A) and Section 17 of the IGST Act, and calls for supplier details, tax period, category of supply, ARN, and distribution of IGST between IGST, SGST/UTGST, and CGST components.</description>
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      <description>GST STL-1.04 prescribes a reporting format for persons registered in another State or Union Territory who make outward inter-State supplies, including ISD distributions, to unregistered persons or units, and for OIDAR services supplied to unregistered persons. The form is linked to Rule 4(b)(iii)(A) and Section 17 of the IGST Act, and calls for supplier details, tax period, category of supply, ARN, and distribution of IGST between IGST, SGST/UTGST, and CGST components.</description>
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