Report GST STL - 7.02
[See Rule
10(2)]
Consolidated
Settlement Report for Centre
State/UT /All-
Year -
Month -
(Amount in Rs.)
| Sr. no. |
Details |
Amount Credited | Amount Debited | Net Settlement Amount |
| 1. | Book adjustment between CGST and IGST for a State/UT relating to returns (STL 2.01) | |||
| 2. | Apportionment of IGST amount recovered and admitted amount (STL 3.01) | |||
| 3. | Apportionment of IGST amount where place of supply or taxable person could not be determined (STL 4.01) | |||
| 4. | Reduction of the amount apportioned already due to refund of amount involved in appeal or due to any other reason etc. (STL 5.01) | |||
| Total |
Comments- Consequential changes
Notes:
8) Settlement of funds between Centre and States under sections 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.
9) Apportionment of IGST will be done on the basis of return filed by the taxable person.
10) 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.
11) Apportionment of IGST amount collected due to issue of debit note will be done in original tables.
12) Month represents the month in which apportionment is being done
13) Tax period represents the period to which the return or the information supplied by Custom authority pertains
14) ARN refers to Application Reference Number.