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        GST

        Rule 8 - Report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded.

        Goods and services Tax Settlement of funds Rules, 2017.

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        Reduction in apportioned integrated tax - monthly State-wise reports required to record category-wise refunds and adjustments. Rule 8 requires monthly State-wise consolidated statements (FORM GST STL 05.01) summarising reductions in Integrated Tax apportioned to Centre and States/Union Territories where apportioned Integrated Tax is subsequently refunded or reduced, supported by detailed category reports (FORMS GST STL 05.02-05.09) itemising reductions due to credit notes/ISD credits, composition supplies, unregistered recipients, appeal refunds, interest reversals, restored input tax credit eligibility, demand reversals on appeal, and rectification/zero rated refund adjustments.
                      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.

                            Reduction in apportioned integrated tax - monthly State-wise reports required to record category-wise refunds and adjustments.

                            Rule 8 requires monthly State-wise consolidated statements (FORM GST STL 05.01) summarising reductions in Integrated Tax apportioned to Centre and States/Union Territories where apportioned Integrated Tax is subsequently refunded or reduced, supported by detailed category reports (FORMS GST STL 05.02-05.09) itemising reductions due to credit notes/ISD credits, composition supplies, unregistered recipients, appeal refunds, interest reversals, restored input tax credit eligibility, demand reversals on appeal, and rectification/zero rated refund adjustments.


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