Recovery of taxes from refunds requires reporting in FORM GST STL 06.01 under GST settlement rules. Report of settlement between Centre and State or Centre and Union Territory for recovery of tax, interest, penalty, fees or any other amount from refund must be submitted in FORM GST STL 06.01 under the GST settlement rules corresponding to subsection (10) of section 54 and the analogous Union Territory provision.
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Provisions expressly mentioned in the judgment/order text.
Recovery of taxes from refunds requires reporting in FORM GST STL 06.01 under GST settlement rules.
Report of settlement between Centre and State or Centre and Union Territory for recovery of tax, interest, penalty, fees or any other amount from refund must be submitted in FORM GST STL 06.01 under the GST settlement rules corresponding to subsection (10) of section 54 and the analogous Union Territory provision.
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