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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