Form - STL
Report GST STL - 01.01
Statement of transfer of funds between Centre and State/UT based on returns, other than returns and information received from Customs authorities
Report GST STL - 01.01
Statement of transfer of funds between Centre and State/UT based on returns, other than returns and information received from Customs authorities
[Sec 17 and 18 of IGST Act and Sec 53 of CGST/SGST Act]
State/UT -
Year -
Month -/ All
(Amount in Rs.)
| Sr. No. | Month | IGST liability adjusted against SGST/ UTGST ITC (including cross utilization by ISD) | SGST/ UTGST liability adjusted against IGST ITC | SGST/ UTGST portion of IGST collected on B2C supplies including ISD distribution to unregistered unit, exports and supplies to SEZ | SGST/ UTGST portion of IGST for inter-State/UT supplies made to Composition taxable person/ Non-resident taxable person/ UIN holders | SGST/ UTGST portion of IGST collected on B to B supplies where ITC is declared as ineligible, including lapsed ITC due to opting composition scheme |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| SGST/ UTGST portion of IGST collected on B to B supplies where ITC remains unutilized till specified period | SGST/ UTGST portion of IGST collected on supplies imported by unregistered persons | SGST/ UTGST portion of IGST for supplies imported by Composition taxable persons/ / UIN holders | SGST/ UTGST portion of IGST collected on goods/services imported by registered person (other than composition) where ITC is declared as ineligible | SGST/ UTGST portion of IGST collected on goods imported by registered person where ITC remains unutilized till specified period | SGST/ UTGST portion of interest related to returns paid on IGST | Net Amount payable (-) by State/UT to Centre/receivable (+) from Centre to State/UT [sum of col. 4 to 13 - col. 3] |
| 8 | 9 | 10 | 11 | 12 | 13 | 14 |
