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Rule 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)
Goods and services Tax Settlement of funds Rules, 2017.
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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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Apportionment and cross utilisation reporting: standardized GSTN forms allocate Integrated Tax between Centre and States/UTs.</h1> 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.
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