Integrated Tax apportionment rules prescribe monthly GST settlement reports for cross-utilisation, credit reversals, imports, exports, and inter-State supplies. Monthly details of cross-utilisation and apportionment of Integrated Tax are to be transmitted through the common portal in prescribed GST STL forms. The consolidated statement in FORM GST STL-1.01 captures transfers arising from cross-utilisation of credit and apportionment of Integrated Tax, while supporting State-wise reports record the relevant categories of registered and unregistered persons, inter-State supplies, exports, SEZ supplies, input tax credit reversals, lapses, imports, reverse charge liabilities, interest, and advance ruling fee payments.