Author: admin_gst

Letter of Undertaking for export of goods or services without payment of integrated tax
GST RFD – 11 – LUT
GST
Letter of Undertaking for export of goods or services without payment of integrated tax
(See rule 96A)
To
The President of India (hereinafter called the "President"), acting through the proper officer
I/We ……………………………. of……………………..…………… (address of the registered person) having Goods & Services Tax Identification Number No………………………………………… , hereinafter called "the undertaker(s) including my/our respective heirs, executors/

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The Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2017.
G.O.Ms. No. 21/CT/2017-18 Dated:- 31-7-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
Puducherry Goods and Services Tax (Fourth Amendment) Rules,
COMMERCIAL TAXES SECRETARIAT
G.O. Ms. No. 21/CT/2017-18
Puducherry, dated 31 JUL 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2017.

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e of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.”;
(iii) in rule 46, for the existing third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BO

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directly or through a Facilitation Centre notified by the Commissioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2-
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other li

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The Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2017.
Va Kar/GST/07/2017-S.O. 060 Dated:- 31-7-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
31st JULY, 2017
S.O-60-Dated 31st JULY, 2017 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Jharkhand Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall be deemed to be effective from 27th July, 2017.
2. In the Jharkhand Goods and Se

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ble rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.”;
(iii) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the followi

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s in FORM GSTR-2-
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall

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Corrigendum – G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017.
G.O.Ms. No. 22/CT/2017-18 Dated:- 31-7-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
G.O.Ms. No. 22/CT/2017-18
Puducherry, dated 31 JUL 2017
Corrigendum
In the notification issued vide G.O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017 of the Commercial Taxes Secretariat, Government of Puducherry and published in the Extraordinary Gazette of Puducherry, Part-I, No.95, dated 29th June, 2017,-
(A) In Schedule I-2.5%,-
(i) in S. No. 59, in column (3), for “1106 10 90”, read “0713”;
(ii) in S. No. 61, in column (2), for “1106 10, read “0713”;
(iii)

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erial number 1(f)”, read “serial number 1 (g)”;
(iv) in S.No. 74, in column (2), for “3302”, read “3301”;
(v) in S.No. 231, in column (3), for “heading 9208”, read “heading 9208 or 9705”;
(C) In Schedule III-9%-
(i) in S. No. 55, in column (3), for “(Fountain pen ink and Ball pen ink)” read “(other than Fountain pen ink and Ball pen ink)”;
(ii) in S. No. 133, in column (3), for “Artificial fur and articles thereof', read “Artificial fur other than articles thereof”;
(iii) in S. No. 233, in column (3), omit “Sewing needles”;
(iv) in S. No. 247, in column (3), for “0.12.5 mm”, read “0.15 mm”;
(v) in S.No.323, in column (2), for “8522 90”, read “8422 90”;
(vi) in S. No. 395, in column (3), for “Optical Fiber”, read “Optical Fibre

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Corrigendum – G.O. Ms. No.2/2017- Puducherry GST (Rate), dated the 29th June, 2017
G.O.Ms. No. 23/CT/2017-18 Dated:- 31-7-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRV
COMMERCIAL TAXES SECRETARIAT
G.O.Ms. No. 23/CT/2017-18
Puducherry, dated 31 JUL 2017
Corrigendum
In the notification issued vide G.O. Ms. No.2/2017- Puducherry GST (Rate), dated the 29th June, 2017 of the Commercial Taxes Secretariat, Government of Puducherry and pub

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The Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2017.
17/2017-State Tax Dated:- 31-7-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Naya Raipur, the 31st July 2017
Notification No. 17/2017 – State Tax
No. F-10-59/2017/CT/V (107). – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely
(1) These rules may be called the Chhattisgarh Goods and Services Tax (Third Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette.
2. In the Chhattisgarh Goods and Services Tax Rules, 2017,-
(i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”, the words and figur

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and integrated tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (S) of section 29.”;
(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely:-
(i) name and addr

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basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
(vi) in rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted;
(vii) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted:
(viii) in rule 96A, with effect from 1st July 2017, in sub-rule (5) the word “board”, the word “State Government” shall be substituted;
(ix) in FORM GST TRAN-1

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excess VAT
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 29-7-2017 Last Reply Date:- 30-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear expert,
As per sec 140(1) of GST act says, any excess ITC under the existing regime will be carry forward to GST regime. Whereas under existing regime, we buy the goods locally @14.5% and sells it as interstate trade @2% CST against form c, so we have huge excess ITC.
My query my client having huge excess credit till Jun

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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
GST STL – 01.06
GST
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.

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Furnishing of bond or Letter of Undertaking for export of goods or services
GST RFD – 11
GST
FORM GST RFD-11
[See rule 96A]
Furnishing of bond or Letter of Undertaking for export of goods or services
1. GSTIN
2. Name
3. Indicate the type of document furnished
Bond: __ Letter of Undertaking __
4. Details of bond furnished
Sr. No.
Reference no. of the bank guarantee
Date
Amount
Name of bank and branch
1
2
3
4
5
Note – Hard copy of the bank guarantee and bond shall be fur

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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
GST STL – 01.05
GST
Report 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
(for col. 6 of 01.01& 02.01)
[Sec 17 of IGST Act]
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
State/UT of

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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 unregistered persons)or taxpayers who have made exports or supplies to SEZ including non-return filers up to specified period.
GST STL – 01.04
GST
Report 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 unregistered persons)or taxpayers who have made exports or supplies to SEZ including non-return filers up to specified period.
(for col. 5 of 01.01& 02.01)
[Sec 1

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List of registered persons of the State/UT who have adjusted SGST/ UTGST liability from ITC of IGST
GST STL – 01.03
GST
Report GST STL – 01.03
List of registered persons of the State/UT who have adjusted SGST/ UTGST liability from ITC of IGST
(for col. 4 of 01.01)
[Sec 18 of IGST Act]
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN
Trade name (Legal name, if not available)
Category of cross-utilization (Returns/Other than returns)
ARN/ SGST/UTGST Demand id
ARN
T

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List of registered persons of the State/UT who have adjusted IGST liability from ITC of SGST/ UTGST and CGST
GST STL – 01.02
GST
Report GST STL – 01.02
List of registered persons of the State/UT who have adjusted IGST liability from ITC of SGST/ UTGST and CGST
(for col. 3 of 01.01& 02.01)
[Sec 53 of CGST/SGST Act]
State/UT –
Year –
Month –
(Amount in Rs.)
Sr. No.
GSTIN
Trade name (Legal name, if not available)
Category of cross-utilization (Returns/Other than returns)
ARN

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Statement of transfer of funds between Centre and State/UT based on returns, other than returns and information received from Customs authorities
GST STL – 01.01
GST
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/ UTGS

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Other provisions
Rule 11
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
11. Other provisions.-
(1) Issue of provisional sanction order for each month- (a) The Principal Chief Controller of Accounts shall maintain a login based Centralized Accounting portal which shall be accessible to State accounting authorities, Central Board of Excise and Customs and State taxation authorities.
(b) on the receipt of above ledgers, the Principal Chief Controller of Accounts shall calculate the net payment to be made from Integrated Goods and Services Tax account to each State or vice versa and shall upload a State-wise summary of the same on the Centralized Accounting portal within three working days of receipt of the data from Goods and Services Tax Network. Thereafter based on uploading of this data a provisional sanction order for the month shall be issued by Department of Revenue as per the procedure laid down i

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h.
(c) Based on the revised calculation received from Goods and Services Tax Network and after having reconciled the discrepancy referred to in sub clause (a) and (b), in case any changes have been made with respect to any State, the Principal Chief Controller of Accounts shall calculate the net payment to be made from Integrated Goods and Services Tax account to each State or vice versa and shall upload a final Statewise summary of the same on the Centralised Accounting portal within three days of receipt of the revised data from Goods and Services Tax Network and based on uploading of this data a final sanction order for the month shall be issued by Department of Revenue as per the procedure laid down below-
(i) the Centralized Accounting Portal of Central Accounting Authority shall be used by the Department of Revenue, Ministry of Finance to download the details of the State-wise fund settlement with States.
(ii) a designated officer in the Department of Revenue shall issue the

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sed system.
(vii) as the sanction letter will also contain the details of settlement, it shall be available in records of State Government for future reconciliation and audit purposes.
(viii) State Governments shall come to know about the fund being transferred by Centre through the sanction.
(ix) Copy of sanction shall also be endorsed to concerned State Accountant General.
(x) The Central Accounting Authority shall generate an Inter Government Advice on the basis of Sanction received from Department of Revenue and send it to Reserve Bank of India [Central Accounts Section, Nagpur] electronically within three days of issue of sanction order.
(xi) Reserve Bank of India shall make the necessary fund settlement between the Consolidated Fund of India and the Consolidated Fund of States of the respective State, on the basis of electronic Inter Government Advice; generate the 'Clearance Memo' and transmit the same to Central Accounting Authority and State Accounting Authorities an

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Report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre
Rule 10
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
10. Report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre.-
(1) A monthly consolidated settlement register for each State and Union Territory, in FORM GST STL 07.01 shall be sent and this register shall

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Report relating to recovery of various taxes from refunds.
Rule 9
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
9. Report relating to recovery of various taxes from refunds.-
Report of settlement arising between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) on account of recovery of any tax, interest, penalty, fees or any other amount from refund, as provided in sub-section (10) of

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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.
Rule 8
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
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.-
The details relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax), in a particular month due to Integrated Tax apportioned earlier but subsequently refunded as provided for in sub-section (5) of section 17 of the Integrated Goods and Services Tax Act, in FORMS GST STL 05.01 to GST STL – 05.12 shall be sent for each State and Union Territory, as follows-
(a) a monthly Sta

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t as per section 17 of Central Goods and Services Tax Act, State Goods and Services Tax Act and section 21 of Union Territory Goods and Services Tax Act. The tax liability which was subsequently reduced due to issuance of credit notes or Input Services Distributor Credit notes to taxpayers for the said supply, as provided under sections 20 and 34 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act), in FORM GST STL 05.02.
Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.1 of FORM GST STL 5.01;
(ii) list of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to composition dealers, and whose tax liability was subsequently reduced due to issuance of credit notes to composition taxpayers, as provided under sections 10

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list of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned, and whose demand was subsequently reduced due to refund of amount deposited for filing appeal and interest thereon, as provided under sections 107 and 112 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act) leading to reduction in Integrated Tax to be apportioned, in FORM GST STL 05.05.
Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.4 of FORM GST STL 5.01;
(v) list of registered taxpayers from whom Integrated Tax was recovered with interest due to non-acceptance of a supply, by a supplier, and the input tax credit of the buyer was reversed with interest as provided under sections 42 and 43 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or

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al tax shall be reflected at S.No.6 of FORM GST STL 5.01;
(vii) list of registered taxpayers where Integrated Tax recovered under section 79 of Central Goods and Services Tax Act and State Goods and Services Tax Act (or section 21 of Union Territory Goods and Services Tax Act) or paid consequent to a demand raised by the proper officer is apportioned, and the demand is subsequently reversed by appeal order, as provided under sections 107,112, 113, 117 and 118 of the Central Goods and Services Tax Act and the Goods and Services Tax Act of the concerned State (or section 21 of the Union Territory Goods and Services Tax Act), leading to reduction in Integrated Tax to be apportioned in FORM GST STL 05.08.
Note: The summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.7 of FORM GST STL 5.01;
(viii) list of registered taxpayers where the liability of payment of Integrated Tax is reduced due to an amendment in the a

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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 Territory Tax).-
Rule 7
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
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 Territory Tax).-
The details relating to the apportionment of Integrated Tax to State (State Tax) or Centre (Union Territory Tax)

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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 Tax).
Rule 6
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
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 Tax).-
The details for a particular month relating to recoveries of Integrated Tax, and the interest and penalty thereon on the basis of a demand order, or compoundin

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showing a summary of amount recovered as Integrated Tax, and the interest and penalty thereon, or compounding amount, or deposited for filing appeal, to be apportioned to State (State Tax) or Centre (Union Territory Tax), and to Centre (Central Tax), in FORM GST STL 03.01;
(b) list of registered persons in a State or Union territory from whom recovery of Integrated Tax has been made with interest and penalty thereon, or compounding amount against demand, or amount deposited for filing appeal of the Integrated Goods and Services Tax Act as provided for in sections 79, 107, 112 and 138 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act of the concerned State and section 21 of the Union Territory Goods and Ser

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Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and Centre (Central Tax).
Rule 5
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
5. Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and Centre (Central Tax).-
The details relating to the transfer of funds between Centre (Integrated Tax) and Centre (Central Tax) to be made in a particular month relating in FORMS GST STL 02.01 to GST STL – 02.02, are as follows:
(a) a monthly consolidated statement containing State-wise details in FORM GST STL – 02.01 containing the month-wise details relating to the total amount to b

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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)
Rule 4
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
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).-
(1) The details relating to the transfer of funds to be made between Centre (Integrated Tax) and State (State Tax) or Centre (Integrated Tax) and Centre (Union territory Tax) shall be sent by Goods and Services Tax Network to the Authorities, in FORMS GST STL 01.01 to GST STL – 01.12, for each State and Union Territory, as follows-
(a) a monthly Consolidated statement for each State in FORM GST STL – 01.01 containing the details referred to in clause (b) relating to the total amount to be tra

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nder section 53 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act, or section 21 of the Union Territory Goods and Services Tax Act (including cross utilisation by Input Service Distributor), as the case may be, in FORM GST STL – 01.02.
Note: The summary of Integrated Tax paid from the input tax credit of Central Tax and from the input tax credit of State Tax or Union Territory Tax shall be reflected in column 3 of FORMS GST STL 1.01 and 2.01 respectively;
(ii) list of registered persons of the State or Union territory who have adjusted liability of State Tax or Union Territory Tax, as the case may be, from the input tax credit of Integrated Tax, as provided under section 18 of the Integrated Goods and Services Tax Act, in FORM GST STL – 01.03.
Note: The summary of State Tax/Union Territory Tax paid from the input tax credit of the Integrated Tax shall be reflected in column 4 of FORMS GST STL 1.01;
(iii) list of registered persons or unregistered pe

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tion Number holders of the State, in FORM GST STL – 01.05.
Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax portion of Integrated Tax from this statement shall be reflected in column 6 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
(c) list of registered persons of other State or Union Territory who have made inter-State inward supplies for which input tax credit is declared as ineligible as provided for in section 17 of the Central Goods and Services Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, or whose Integrated tax input tax credit has lapsed due to opting into composition scheme as provided for in sub-section (4) of section 18 of the Central Goods and Services Tax Act and State Goods and Services Tax Act or whose input tax credit of Integrated tax has lapsed due to cancellation of registration, in FORM GST STL – 01.06.
Note: The summary of I

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espectively;
(f) list of registered persons in a State or Union Territory who have made imports, on which input tax credit is declared as ineligible as provided for in section 17 of the Central Goods and Services Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, in FORM GST STL – 01.10.
Note: The summary of Integrated Tax to be apportioned to State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 11 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
(g) list of registered persons in a State or Union Territory who have paid interest on Integrated Tax, in FORM GST STL – 01.12.
Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column 13 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
(iv) the following reports containing GSTIN-wise, State-wise details pertain

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Electronic transmission of the Reports.
Rule 3
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
3. Electronic transmission of the Reports.-
(1) The Goods and Services Tax Network shall transmit reports electronically to the Authorities as provided hereunder.
(2) The Reports, as referred to in sub-rule (1) shall be submitted-
(a) by 25th of the month in which Goods and Services Tax returns are submitted, in case

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Definitions
Rule 2
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
2. Definitions.- (1) (a) “Authorities” means the Board, State Tax Nodal Authority, Principal Chief Controller of Accounts, Central Board of Excise and Customs and State Accounting Authorities of the respective States;
(b) “Board” means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963;
(c) “Government” means the Central Government;
(d) “input tax credit” means the credit of input tax;
(e) “registered person” means a person who is registered under section 25 of the Central Goods and Services Tax Act, 2017, but does not include a person having

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Short Title and Commencement
Rule 1
GST
Goods and services Tax Settlement of funds Rules, 2017.
Goods and services Tax Settlement of funds Rules, 2017.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 27th July, 2017
G.S.R. 964(E).-In exercise of the powers conferred by section 53 read with section 17 of the Central Goods and Services Tax Act, 2017 (12 of 2017), section 17 and 18 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section

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