Cross-utilisation of input tax credit requires monthly reporting of transfers and apportionment between Centre tax heads. Rule 5 requires a monthly consolidated statement in FORM GST STL-02.01 recording State-wise, month-wise transfers between Centre (Integrated Tax) and Centre (Central Tax) arising from cross-utilisation under section 53 of the Central GST Act and section 18 of the Integrated GST Act, and from apportionment under section 17 of the Integrated GST Act. Separate monthly reports in FORM GST STL-02.02 must list registered persons who adjusted Central Tax liability from Integrated Tax input tax credit; the summary of Central Tax paid from Integrated Tax credit is reflected in column 4 of FORM GST STL-02.01.