Settlement of IGST credits: Centre-state transfers reconcile SGST and IGST ITC on inter state and intra state supplies. Settlement under the IGST framework requires the exporting state to pay the Centre an amount equal to the SGST Input Tax Credit used by the supplier in the exporting state, and requires the Centre to pay the importing state an amount equal to the IGST Input Tax Credit used by a dealer to discharge SGST on intra state supplies; settlements are cumulative for each state based on dealer details and similar reconciliation occurs between CGST and IGST accounts.