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    <description>Prescribes a GST reporting format for distribution of IGST amounts where the place of supply or the taxable person cannot be determined. The form records, in monthly and annual return format, the amounts distributed between SGST/UTGST and CGST categories, with separate disclosure for cases where the place of supply is not known and where the taxable person is not known, along with the total amount distributed.</description>
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      <description>Prescribes a GST reporting format for distribution of IGST amounts where the place of supply or the taxable person cannot be determined. The form records, in monthly and annual return format, the amounts distributed between SGST/UTGST and CGST categories, with separate disclosure for cases where the place of supply is not known and where the taxable person is not known, along with the total amount distributed.</description>
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