GST – GST STL – 02.02 – 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 18(a) of IGST Act] State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN Trade name (Legal name, if not available) Category of crossutilization (Returns/Other than returns) ARN/ Demand id Tax period of Return CGST paid from IGST ITC 1 2 3 4 5 6 7 Total In case of cross-utilization of the credit for purposes other than returns, demand id will be
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