https://www.taxtmi.com/forms?id=2499 Prescribes a GST report format for listing registered persons who have made inter-State inward supplies and whose unutilized IGST input tax credit remains available for apportionment up to the specified period. The report captures GSTIN, trade name, ARN, tax period of return, and the SGST/UTGST and CGST portions of the unavailed IGST ITC, with separate breakup for domestic transactions and imports and a grand total. It covers recipient taxable persons who have filed returns but have not availed input tax credit by the specified period under the time limit for availing credit. en-us Tue, 31 Mar 2026 17:37:00 +0530 Wed, 01 Apr 2026 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=2499 Prescribes a GST report format for listing registered persons who have made inter-State inward supplies and whose unutilized IGST input tax credit remains available for apportionment up to the specified period. The report captures GSTIN, trade name, ARN, tax period of return, and the SGST/UTGST and CGST portions of the unavailed IGST ITC, with separate breakup for domestic transactions and imports and a grand total. It covers recipient taxable persons who have filed returns but have not availed input tax credit by the specified period under the time limit for availing credit. Forms GST Tue, 31 Mar 2026 17:37:00 +0530 https://www.taxtmi.com/forms?id=2499