Form - STL
Report 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
Report 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 of 01.01& 02.01)
[Sec 17 of IGST Act]
State/UT -
Year -
Month-
(Amount in Rs.)
| Sr. No. | GSTIN of recipient | Category of ITC to be distributed | Trade name (Legal name, if not available) | ARN | Tax period of return/ Month of filing Stock intimation | Amount of IGST available for distribution | SGST/ UTGST portion of IGST | CGST portion of IGST |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
| Total |
Note : 1. Relevant section for claiming and reversing ITC - Section17(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 section17(5) of CGST/SGST Act
Category B : ITC lapsed due to opting for composition scheme as per section 18(4) of CGST/SGST Act Category C : ITC lapsed due to cancellation of Registration as per section
