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        GST

        Rule 10 - Report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre

        Goods and services Tax Settlement of funds Rules, 2017.

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        Consolidated settlement register required monthly to record and aggregate interaccount GST tax transfers for settlement. Monthly consolidated settlement registers must be prepared: a State/Union Territory register (FORM GST STL 07.01) showing aggregated transfers between State Tax and Central or Integrated Tax accounts based on consolidated report summaries, and a Centre register (FORM GST STL 07.02) showing aggregated transfers between Central Tax and Integrated Tax accounts based on consolidated report summaries.
                        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.

                              Consolidated settlement register required monthly to record and aggregate interaccount GST tax transfers for settlement.

                              Monthly consolidated settlement registers must be prepared: a State/Union Territory register (FORM GST STL 07.01) showing aggregated transfers between State Tax and Central or Integrated Tax accounts based on consolidated report summaries, and a Centre register (FORM GST STL 07.02) showing aggregated transfers between Central Tax and Integrated Tax accounts based on consolidated report summaries.


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