Form - STL
Report GST STL - 02.01
State/UT wise book adjustment between CGST and IGST based on returns, other than returns and information received from Customs authorities
Report GST STL - 02.01
State/UT wise book adjustment between CGST and IGST based on returns ,other than returns and information received from Customs authorities
Year -
Month-
(Amount in Rs.)
| Sr No. | State/UT | IGST Liability adjusted against CGST ITC (including cross utilization by ISD) | CGST Liability adjusted against IGST ITC | CGST portion of IGST collected on B2C supplies including ISD distribution to unregistered unit | CGST portion of IGST for inter- State supplies made to Composition taxable person/Non-resident taxable person/ UIN holders | CGST 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 |
| CGST portion of IGST collected on B to B supplies where ITC remains unutilized till specified period | CGST portion of IGST collected on supplies imported by unregistered persons | CGST portion of IGST for supplies imported by Composition taxable persons/ UIN holders | CGST portion of IGST collected on goods/services imported by registered person (other than composition) where ITC is declared as ineligible | CGST portion of IGST collected on goods imported by registered person where ITC remains unutilized till specified period | CGST portion of interest related to returns paid on IGST | Net Amount payable (-) by Central tax account to IGST a/c/ receivable (+) from IGST account to Central tax a/c [sum of col. 4 to 13 - col. 3] |
| 8 | 9 | 10 | 11 | 12 | 13 | 14 |
| Total |
