Apportionment and cross utilisation reporting: standardized GSTN forms allocate Integrated Tax between Centre and States/UTs. GSTN must send monthly consolidated statements in FORM GST STL 01.01 and supporting GST STL forms for each State/UT detailing transfers arising from cross utilisation of input tax credit and apportionment of Integrated Tax. The supporting schedules identify taxpayers who adjusted Integrated Tax from Central or State/UT credits, adjusted State/UT liability from Integrated Tax, effected specified inter State supplies, imports, ineligible or lapsed credit cases, and interest payments, with each schedule mapped to designated columns of the consolidated statement. Annual GSTIN wise reports capture unutilised input tax credits requiring apportionment.