Goods and services Tax Settlement of funds Rules, 2017
F. No. 31013/16/2017-ST-I-DoR – G.S.R. 964(E) Dated:- 27-7-2017 Central GST (CGST)
GST
CGST
CGST
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 21 of the Union Territories Goods and Services Tax Act, 2017 (14 of 2017), the Central Government hereby makes the following rules namely:-
1. Short Title and Commencement.-
(1) These rules may be called the Goods and services Tax Settlement of funds Rules, 2017.
(2) They shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
2. Definitions.- (1) (a) “Authorities” means the Board, State Tax Nodal Authority, Principal Chief Contr
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2017, the Integrated Goods and Services Tax Act, 2017 and the Union Territories of Goods and Services Tax Act, 2017 shall have the same meanings as respectively assigned to them in those Acts.
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 of monthly reports;
and
(b) by the 25th of October of the subsequent financial year, in case of annual reports, in case of report relating to non-unutilised input tax credit:
Provided that if 25th of the month is a holiday, then the report shall be sent by the first working day after the holiday:
Provided further that if the date of filing of return is extended, then the date of generation of settlement report shall stand extended accordingly and in case the return for S
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Tax Act and the Goods and Services Tax Act of the concerned State(hereinafter referred to as State Goods and Services Tax Act), section 21 of the Union Territory Goods and Services Tax Act and section 18 of the Integrated Goods and Services Tax Act, and from the Centre (Integrated Tax) to the State (State Tax) or the Centre (Union Territory Tax) on account of apportionment as provided for in section 17 of the Integrated Goods and Services Tax Act;
(b) the monthly reports containing State-wise details pertaining to the information contained in FORM GST STL – 01.01 are as under-
(i) list of registered persons of the State or Union Territory who have adjusted liability of Integrated Tax from the input tax credit of State Tax or Union Territory Tax and Central Tax, as provided under 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 D
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istered persons of other State or Union Territory who have made outward inter-State supply, including Input Service Distributor distribution, to unregistered persons or units of the concerned State or Union Territory or taxpayers who have made exports or have made supplies to SEZ on payment of tax, including non filers who have Integrated Tax credit available with them , in FORM GST STL – 01.04.
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 5 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
(b) list of registered persons of other State or Union Territory who have made inter-State supply to composition taxable person or Non-resident taxpayer or Unique Identification 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 s
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d) list of unregistered persons who have made imports in the concerned State or Union Territory, under clause (d) of sub-section (1) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL – 01.08.
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 9 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
(e) list of composition taxpayer or Unique Identification Number holders in a State or Union Territory who have made imports, in FORM GST STL – 01.09.
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 10 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
(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 G
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ward supplies on which input tax remains unutilised till end of September of the subsequent financial year and thus input tax credit on Integrated Tax paid is not available as per sub- section (4) of section 16 of 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, and the said Integrated Tax paid is to be apportioned under section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL – 01.07.
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 8 of both FORM GST STL 1.01 and FORM GST STL 2.01, respectively;
(b) list of registered persons in a State or Union Territory who have made import on which input tax credit remains unutilised till end of September of the subsequent financial year and thus input tax credit on Integrated Tax paid is not available as per sub-section (4) of section
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be transferred from the Centre (Integrated Tax) to the Centre (Central Tax), or vice-versa, on account of cross-utilisation of credit as provided for in section 53 of the Central Goods and Services Tax Act and section 18 of the Integrated Goods and Services Tax Act, and from the Centre (Integrated Tax) to the Centre (Central Tax) on account of apportionment as provided for in section 17 of the Integrated Goods and Services Tax Act;
(b) monthly reports containing State-wise details containing list of registered persons who have adjusted liability of Central Tax 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 – 02.02.
Note: The summary of Central Tax paid from the input tax credit of Integrated Tax shall be reflected in column 4 of FORM GST STL 02.01.
6. Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal betw
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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 Services Tax Act, in FORM GST STL 03.02.
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) o
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ovided under first proviso of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL 04.02;
(c) the details of Integrated Tax has been collected in respect of which the taxable person making such supplies is not identifiable, and is to be apportioned as provided under second proviso of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, in FORM GST STL 04.03 and this shall be an annual report to be submitted in October each year.
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 Integr
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already apportioned as per provisions of sub-section (2) of section 17 of the Integrated Goods and Services Tax Act as the supply was not eligible for credit 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 co
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summary of reduction in amount to be credited to State tax or Union Territory tax and Central tax shall be reflected at S.No.3 of FORM GST STL 5.01;
(iv) 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
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egrated Tax to be apportioned in FORM GST STL 05.07.
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.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
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ent 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 section 54 of the Central Goods and Services Tax Act and State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act), shall be submitted in FORM GST STL 06.01.
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 give consolidated details of transfer of funds to be made from State Tax account to Central Tax account or Integrated Tax account and vice versa based on consolidated summary of settlement details contained in Report Form GST STL 1.01, 3.01, 4.01, 5.01 and 6.01.
(2) A monthly consolidated settlement register for the Cen
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ter 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 in sub-rule (2).
(2) Resolution of any discrepancy in data provided by Goods and Services Tax Network:
(a) On the basis of the above ledgers provided by Goods and Services Tax Network for every month, the Central and respective State Accounting Authorities, the Board and the State tax nodal authorities shall reconcile the details of the payments received, Input Tax Credit cross-utilisation and apportionment details received from Goods and Services Tax Network, and shall revert to Goods and Services Tax Network and Principal Chief Controller of Accounts in case of any discrepancy by 20th of the subsequent month.
(b) If any discrepancy is pointed out by the Central or State(s) Accounting Authority or Taxation Authority within this period, the Goods and Services Tax Network shall look into it and prepare a Revised Calculation, if require
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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 Sanction order of funds to be transferred from Integrated Goods and Services Tax account to each State or vice versa after obtaining necessary approvals of the competent authority.
(iii) the provisional sanction order for each month for each State shall be issued based on details uploaded by Principal Chief Controller of Accounts as per sub-rule (1).
(iv) the final sanction order for each month for each State, in case needed, shall be issued based on details uploaded by Principal Chief Controller of Accounts as per sub-rule (3) .
(v) the sanction orders shall be issued within three days of uploading of details of the State-wise fund settlement by Principal Chief Controller of Accounts.
(vi) the electronic Sanction (digitally signed) addressed to Central Accounting Authority containing State-wise details shall then be uploaded o
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ctronic Inter Government Advice; generate the 'Clearance Memo' and transmit the same to Central Accounting Authority and State Accounting Authorities and Accountant General.
(xii) The Central Accounting Authorities shall make appropriate accounting entries at the time of issuance of inter Government Advice to Reserve Bank of India.
(xiii) The respective State Accounting Authorities and Accountant General shall make appropriate accounting entries at the time of receipt of clearance Memo from Reserve Bank of India.
1[(3) At any point of time in any particular financial year, the Central Government may, on the recommendations of the Goods and Services Tax Council, provisionally settle any sum of integrated goods and services tax collected in that particular financial year which has not been settled so far.]
[F. No. 31013/16/2017-ST-I-DoR]
S. R. MEENA, Under Secy.
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Notes:-
1. Inserted vide F. No. 31013/16/2
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t Advice to Reserve Bank of India.
The respective State Accounting Authorities and Accountant General shall make appropriate
accounting entries at the time of receipt of clearance Memo from Reserve Bank of India.
[F. No. 31013/16/2017-ST-I-DOR]
Report GST STL – 01.01
S. R. MEENA, Under Secy.
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]
Sr. No.
Month
IGST liability
adjusted
against SGST/
UTGST ITC
(including
cross
utilization by
SGST/ UTGST
liability adjusted
against IGST
ITC
ISD)
2
3
4
State/UT-
Year-
Month -/ All
(Amount in Rs.)
SGST/
UTGST
portion of
IGST collected
on B2C
supplies
including ISD
distribution to
unregistered
unit, exports
and supplies to
SEZ
5
SGST/ UTGST
portion of IGST for
inter-State/UT
supplies made to
Composition
taxable person/
Non-resident
taxable person/ UIN
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à ¤Âà ¤¾à ¤°à ¤¤ à ¤â⬢à ¤¾ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° : à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£
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-
33
Sr. No.
GSTIN
Trade name
(Legal name,
if not
Category of
cross-utilization
ARN/ IGST
Demand id
Tax period
of return
(Returns/Other
IGST paid
from CGST
ITC
(Amount in Rs.)
IGST paid
from SGST/
UTGST ITC
available)
than returns)
1
2
3
4
5
6
7
8
Total
Note: 1. Invalid return of supplier shall not be taken into consideration for the purpose of apportionment/settlement. Invalid return of
buyer, however, shall be considered in case he uses cross utilization for payment of liability since the supplier has already made
payment and revenue has accrued to the Gover
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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 17 of IGST Act]
State/UT –
Year-
Month –
(Amount in Rs.)
Sr.
No.
State/UT
of supplier
GSTIN of
supplier
Category
of Supply
Trade
ARN
Tax
GSTIN
IGST
SGST/
CGST
name
(Legal
period
of return
name, if
of non-
return
filers of
paid
UTGST
portion of
portion
of IGST
IGST
not
the
available)
State, if
any
1
2
3
4
5
6
7
8
9
10
11
Total
Note: Column (4) shall be given in the following categories:
Category A: Inter State supplies made to unregistered persons or ISD distributed to unregistered units
Category B: Information relating to online services supplied to unregistered persons by persons located outside
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le)
4
available)
5
6
7
8
9
10
11
12
Note: Column 5 shall have following categories:
(a) Category A: Composition taxable persons,
(b) Category B: non-resident taxable persons and
(c) Category C: UIN holders
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à ¤Âà ¤¾à ¤°à ¤¤ à ¤â⬢à ¤¾ à ¤°à ¤¾à ¤Åâà ¤ªà ¤¤à ¥Âà ¤° : à ¤â⬦à ¤¸à ¤¾à ¤§à ¤¾à ¤°à ¤£
Report GST STL – 01.06
35
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
ARN
(Legal
name, if not
available)
Tax period
of return/
Month of
filing Stock
intimation
Amount of
IGST
available for
SGST/
CGST
distribution
UTGST
portion of
IGST
portion of
IGST
1
2
3
4
5
6
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ent taxable persons who have filed the return but not claimed ITC till the
specified period as provided for in section 37,38 and 44 of CGST/SGST Act
36
THE GAZETTE OF INDIA: EXTRAORDINARY
Report GST STL – 01.08
List of unregistered persons who have made import of goods
(for col. 9 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT-
Year-
Month-
[PART II-SEC. 3(i)]
(Amount in Rs.)
Sr. No.
Name of
Address
IGST paid
unregistered Person
including interest,
if any
SGST/ UTGST
portion of IGST
CGST portion of
IGST
1
2
3
4
5
6
Total
Note: This report will include details of persons as received from Customs authorities, if made available.
Source: Import data from Custom authorities
Report GST STL – 01.09
List of composition taxable person/ UIN holder who have made imports
(for col. 10 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year-
Month-
Sr. No.
GSTIN of
importer/UIN
Trade
name
(Legal
name, if
Category
of
taxpayers
ARN, if
any
Tax
perio
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portion of
IGST
portion of
IGST
2
3
4
5
6
7
8
Total
Report 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
(for col. 12 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT –
Year-
Month-
(Amount in Rs.)
Sr. No.
GSTIN of
importer
Trade name
(Legal name,
if not
available)
ARN
Tax period
of return
Unavailed
SGST/
CGST
IGST ITC
UTGST
portion of
available for
portion of
unutilized
distribution
unutilized
portion of
portion of
IGST
IGST
1
2
3
4
5
6
7
8
Total
Note: This report will cover the cases which were not reported by importer in his GSTR 2/ GSTR 5
Report GST STL – 01.12
List of registered persons who have paid interest on IGST related to returns
(for col. 13 of 01.01 & 02.01)
[Sec 17 of IGST Act]
State/UT-
Year-
Month –
Sr. No.
GSTIN
Trade name
(Legal name,
ARN
Tax period
of return
Interest on
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sed ITC
due to opting
composition scheme
3
4
5
6
7
CGST portion
of IGST
collected on
B to B
CGST portion
of IGST
collected on
supplies
imported by
unregistered
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
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
supplies
where ITC
remains
persons
unutilized till
specified
period
ineligible
8
9
10
11
12
13
Net Amount
payable (-) by
Central tax
account to IGST
a/c/receivable
(+) fromIGST
account to
Central tax a/c
[sum of col. 4 to
13 col. 3]
14
Total
Report GST STL – 02.02
List of registered persons who have adjusted CGST liability from ITC of IGST
(for col. 4 of 02.01)
[Sec
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of the IGST
SGST/
UTGST
portion of the
IGST
1
2
3
4
5
6
7
8
9
10
Total
Note:
1) Relevant Section: Sec 79, Sec 107, Sec 112 and Sec 138 of CGST/SGST Act
2) Category mentioned in column 3 above shall be as follows:
(a) Category A: IGST amount recovered on demand under section 79 of CGST/SGST Act
(b) Category B: IGST amount deposited for filing appeal under section 107,112 of CGST/SGST Act
(c) Category C: IGST compounding amount deposited under section 138 of CGST/SGST Act
Report GST STL – 03.02
List of registered persons from whom IGST amount recovered against demand, compounding amount paid and amount deposited for
filing appeal
State/UT –
Year-
Month –
Sr.
GSTIN
No.
Trade
name
Order
number
Order
date
(Legal
name, if
Category
of IGST
amount to
be
Debit
entry
of cash
ledger
not
distributed
Debit
entry
of
credit
ledger
Recovery under IGST head or deposit made for filing
appeal
(Amount in Rs.)
Amount
apportioned
Tax Interest Penalt
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TGST
CGST
5
6
7
Total
Total
Report GST STL – 04.02
List of taxable persons from whom IGST has been collected and place of supply could not be known
[Sec 17 of IGST Act]
(For column 2 and 3 of 4.01)
a)
GSTIN of supplier
b) Amount of IGST to be distributed
c)
d)
CGST Portion out of the amount mentioned at (b)
Balance amount to distributed among States/UT's (b-c) …..
Year-
Month –
(Amount in Rs.)
Sr No.
State/UT to whom supplies
were made in previous
period
2
Amount of supplies
made to state
Ratio of supplies
SGST/UTGST portion
of IGST
3
4
5
Note Apportionment is to done in the State/UT in same proportion in which supplies were made to each state
Report GST STL – 04.03
Distribution of IGST that has been collected where taxable person is not known
[Sec 17 of IGST Act]
Total
(For column 4 and 5 of 4.01)
a)
Amount of IGST to be distributed
b)
CGST Portion out of the amount mentioned at (a)
c)
Balance amount to distributed among States/UT's (a-b)
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ot
eleigible for ITC as per section 17 of CGST Act,
SGST Act and section 21 of UTGST Act
(details coming from STL 5.02)
Reduction due to issue of credit notes to Composition
taxable person
(details coming from STL 5.03)
Reduction due to issue of credit notes to unregistered
persons
(details coming from STL 5.04)
Reduction due to refund of deposit made for filing
appeal alongwith interest
(details coming from STL 5.05)
Reduction on account of interest apportioned earlier
on account of mismatch of ITC/Credit Note but now
reclaimed
(details coming from STL 5.06)
Amount apportioned on account of inter-State inward
supplies for which ITC was declared as ineligible but
now becomes eligible
(details coming from STL 5.07)
Amount apportioned on account of recovery of
outstanding dues and subsequently refunded with
interest due to appeal order
(details coming from STL 5.08)
Reduction due to –
(a) Amendment in returns, or
(b) Release of refund in specified categories
(
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IGST
1
2
3
4
5
6
7
8
9
10
Total
Relevant section – Section 20 and 34(2) of CGST/SGST Act
Report GST STL – 05.03
(for S.No. 2 of 5.01)
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 demand was subsequently reduced due to issuance of credit notes to composition taxpayers
State/UT-
Year-
Month –
Sr.
GSTIN
No.
Trade name
(Legal name, if
not available)
ARN
Tax
period of
Credit
note no.
Credit
note date
Amount of
SGST/
(Amount in Rs.)
CGST
return
IGST
involved
in the note
UTGST
portion of
IGST
portion of
IGST
1
2
3
4
5
6
7
8
9
10
Total
Relevant section – Section 10 and 34(2) of CGST/SGST Act
Report GST STL – 05.04
(for S.No. 3 of 5.01)
List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made
to unregistered persons, and whose demand was subs
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Date
Amount
of IGST
name, if
deposit
made
SGST/
UTGST
portion
of IGST
IGST
not
for
CGST Amount
portion of
of
interest
accrued
due to
SGST/ CGST
UTGST portion
portion
of
of
interest
interest
available)
filing
refund
appeal
of pre-
deposit
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
Relevant section Section 107 and 112 of CGST/SGST Act along with Section 56 of CGST/SGST Act
Report GST STL – 05.06
(for S.No. 5 of 5.01)
Reduction due to interest apportioned earlier on account of mismatch of ITC/Credit Note but now reclaimed
(List of taxpayers)
State/UT-
Year-
Month –
(Amount in Rs.)
Sr.
No.
GSTIN
Trade
name
(Legal
name, if
1
2
3
not
available)
of Credit
note)
4
Category of
IGST
available for
distribution
(mismatch of
ITC/mismatch
Original
Invoice
number/Credit
Note number
Date of
original
Apportionment
Reclaim
Date
Amount
of Interest
reclaimed
SGST/
UTGST
CGST
portion
portion
of IGST
of IGST
5
6
7
8
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(List of taxpayers)
State/UT –
Year-
Month-
(Amount in Rs.)
Sr.
GSTIN
Trade
No.
name
(Legal
name, if
Demand Demand
Order Order
Number date
Appeal
Order
Number
Appeal
Order
Date
Amount of
outstanding
dues
refunded
SGST/ CGST Amount
UTGST portion of
portion of
of IGST IGST
SGST/
CGST
UTGST
portion
interest
portion
of
due to
of IGST
IGST
not
due to
refund
available)
appeal
order
(col. 8)
1
2
3
4
5
6
7
8
9
10
11
12
13
Total
Relevant section – Sec 79, 107, 112, 117 and 118 of CGST/SGST Act along with Sec 50 of CGST/SGST Act
Report GST STL – 05.09
(for S.No 8 of 5.01)
List of registered taxpayers where the liability of payment of Integrated Tax is reduced due to an amendment in the amount payable
after the payment on account of rectification of return or who have claimed refund of supplies or any other reduction
State/UT –
Year-
Month –
(Amount in Rs.)
Sr. No.
GSTIN/UIN
Trade name
(Legal name,
if not
available)
ARN
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d
date
Amount of refund claimed under Act (CGST/SGST/
UTGST/IGST/CESS)
Tax
Interest
Penalty
1
2
3
4
5
6
7
8
9
Fees
10
Others
11
Amount of recovery made out of refund claimed
(CGST/SGST/UTGST/IGST/CESS)
Tax
Interest
Penalty
Net amount to be
credited to State/UT
Net amount to be credited to Centre
Fees
Others
Central tax
a/c
IGST a/c
Cess a/c
12
13
14
15
16
17
18
Total
Relevant Section: Section 79(1) and 54(10) of CGST/SGST Act
Report GST STL – 07.01
Consolidated Settlement Register for State/UT
Sr. no.
Details
1.
Settlement of accounts between Centre and State/UT
relating to Returns (GST STL 1.01)
2.
Distribution of IGST amount recovered,
3.
4.
compounding amount and amount of pre-deposit
(STL 3.01)
Distribution of IGST amount where place of supply
could not be determined (STL 4.01)
Reduction of the amount apportioned already due to
issue of credit notes, refund of deposit made for filing
appeal etc.
(STL 5.01)
5.
Settlement
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TL 6.01)
Total
Notes:
Settlement of funds between Centre and States under section 53 of CGST/SGST Act and section 18 of IGST Act on
cross- utilization of credit of IGST for discharging liabilities of SGST/ UTGST, CGST and vice-versa shall be made
after filing of return irrespective of return status whether valid or invalid.
2) Apportionment of IGST will be done on the basis of valid return filed by the taxable person.
3)
4)
5)
6)
7)
Apportionment of IGST borne on import of goods, under section 17 of IGST Act, will be done on the basis of
information received from Customs authorities.
Apportionment of IGST amount collected due to issue of debit note will be done in original tables.
Month represents the month in which apportionment is being done
Tax period represents the period to which the return or the information supplied by Custom authority pertains
ARN refers to Application Reference Number
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayap
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