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List of registered persons who have made inter-State inward supplies for which ITC is declared as ineligible including ITC lapsed due to opting into composition scheme
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....rt GST STL - 01.06 List of registered persons who have made inter-State inward supplies for which ITC is declared as ineligible including ITC lapsed due to opting into composition scheme (for col. 7....
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....ction for claiming and reversing ITC - Section 17(5) and 18(4) of CGST/SGST Act 2. Categories of Column 3 shall be as follows : Category A : Supply for which ITC is ineligible as per section 17(5) o....