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of <h1>Rule 10 Mandates Monthly GST Settlement Registers for Fund Transfers Between Tax Accounts in FORM GST STL 07.01 & 07.02</h1> Rule 10 of the Goods and Services Tax Settlement of Funds Rules, 2017 mandates the preparation of a monthly consolidated settlement register for each State, Union Territory, and the Centre. For States and Union Territories, the register, in FORM GST STL 07.01, details fund transfers between State Tax, Central Tax, and Integrated Tax accounts, based on summaries in specific GST STL forms. Similarly, the Centre's register, in FORM GST STL 07.02, outlines fund transfers between Central Tax and Integrated Tax accounts, also based on specified GST STL forms. These registers ensure accurate financial settlements across different tax accounts.
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