Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Acts & Rules GST Acts INTEGRATED GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter VIII APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS This
← Previous Next →
  • Login
  • Notifications
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser



 

Section 17 - Apportionment of tax and settlement of funds. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

Extract

..... espect of inter-State supply of goods or services or both made in a financial year to a registered person, where he does not avail of the input tax credit within the specified period and thus remains in the integrated tax account after expiry of the due date for furnishing of annual return for such year in which the supply was made; (d) in respect of import of goods or services or both by an unregistered person or by a registered person paying tax under section 10 of the Central Goods and Servic .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 17 - Apportionment of tax and settlement of funds. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

X X   X X   Extracts   X X   X X

..... made by any taxable person cannot be determined separately, the said balance amount shall be apportioned to,- (a) each of the States; and (b) Central Government in relation to Union territories, in proportion to the total supplies made by such taxable person to each of such States or Union territories, as the case may be, in a financial year: Provided further that where the taxable person making such supplies is not identifiable, the said balance amount shall be apportioned to all States and th .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 17 - Apportionment of tax and settlement of funds. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

X X   X X   Extracts   X X   X X

..... section (2) or sub-section (3), the amount collected as integrated tax shall stand reduced by an amount equal to the amount so apportioned and the Central Government shall transfer to the central tax account or Union territory tax account, an amount equal to the respective amounts apportioned to the Central Government and shall transfer to the State tax account of the respective States an amount equal to the amount apportioned to that State, in such manner and within such time as may be prescrib .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 17 - Apportionment of tax and settlement of funds. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

X X   X X   Extracts   X X   X X

  1. UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
  2. CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Section 10 - Composition levy.
  4. Rule 8 - Report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded.
  5. Rule 7 - Report relating to apportionment of Integrated Tax amount, where place of supply could not be determined or taxable person making such supply is not identifiable, between Centre (Central Tax) and State (State Tax) or Centre (Union...
  6. Rule 6 - Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal between Centre (Central Tax) and State (State Tax) or Centre (Union Territory...
  7. Rule 5 - Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and Centre (Central Tax).
  8. Rule 4 - Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and State (State Tax) or Central (Integrated Tax) and Centre (Union Territory Tax)
  9. Form No. GST STL - 05.02 - List of registered taxpayers who had made inter State supply of goods or services or both and the said Integrated Tax was already apportioned as per provisions of section 17(2) of the IGST Act as the supply was...
  10. Form No. GST STL - 05.01 - State-wise consolidated statement showing a summary wherein Integrated Tax paid by taxpayer has already been apportioned but subsequently the liability of Integrated tax of the taxpayer is reduced due to various...
  11. Form No. GST STL - 04.03 - Distribution of IGST that has been collected where taxable person is not known
  12. Form No. GST STL - 04.02 - List of taxable persons from whom IGST has been collected and place of supply could not be known
  13. Form No. GST STL - 04.01 - Distribution of IGST amount where place of supply or taxable person could not be determined
  14. Form No. GST STL - 03.01 - Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal
  15. Form No. GST STL - 01.12 - List of registered persons who have paid interest on IGST related to returns
  16. Form No. GST STL - 01.11 - List of registered persons who have made import on which ITC remains unutilized till specified period as provided for in section 37,38 and 44 of CGST/SGST Act
  17. Form No. GST STL - 01.09 - List of composition taxable person/ UIN holder who have made imports
  18. Form No. GST STL - 01.10 - List of registered persons who have made import on which ITC is declared as ineligible
  19. Form No. GST STL - 01.08 - List of unregistered persons who have made import of goods
  20. Form No. GST STL - 01.07 - List of registered persons who have made inter-state inward supplies on which ITC remains unutilized till specified period
  21. Form No. 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
  22. Form No. GST STL - 01.05 - List of other State/UT registered persons who have made inter-State supply to composition taxable person /Non-resident taxable person/ UIN holder of the State/UT
  23. Form No. GST STL - 01.04 - List of persons registered in other State/UT who have made outward inter-State supply, including ISD distribution, to unregistered persons or units of the State/UT (including Online Services supplied to...
  24. Form No. 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

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||