Cross-utilisation and apportionment of Integrated Tax are routed through prescribed GST settlement forms for monthly fund transfers. Monthly transfer of funds arising from cross-utilisation of input tax credit and apportionment of Integrated Tax between the Centre and the States or Union Territories is to be transmitted through the common portal in prescribed GST STL forms. The consolidated statement in FORM GST STL-1.01 captures amounts for cross-utilisation of credit, discharge of Integrated Tax through State, Union Territory or Central credit, and apportionment of Integrated Tax across specified transaction categories. Separate forms cover reversals, lapses, imports, reverse charge supplies, interest and fee payments, with some reports to be prepared on the basis of a Standard Operating Procedure.