GST definitions framework clarifies authorities, cross utilisation of credit, and related terms for fund settlement rules. Defines key expressions for the Goods and Services Tax Settlement of Funds Rules, 2026, including Authorities, Board, Government, input tax credit, registered person, reports, State Accounting Authority, and State Tax Nodal Authority. The definition of cross utilisation of credit covers the use of Integrated Tax credit for Central Tax, State Tax, or Union Territory Tax, and the use of Central Tax, State Tax, or Union Territory Tax credit for Integrated Tax, in accordance with the GST Acts. Unused terms take their meanings from the relevant GST laws and rules.