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        GST

        Rule 5 - Report of cross-utilisation and apportionment of Integrated Tax between Centre (Integrated Tax) and Centre (Central Tax)

        Goods and Services Tax Settlement of Funds Rules, 2026

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        Cross-utilisation of input tax credit and tax apportionment require monthly State-wise reporting in prescribed GST forms. Monthly reporting of cross-utilisation and apportionment of Integrated Tax between the Centre (Integrated Tax) and the Centre (Central Tax) is to be transmitted by the common portal in prescribed forms. FORM GST STL - 2.01 contains State-wise details of the total amount to be transferred on account of cross-utilisation of credit and apportionment, while FORM GST STL - 2.02 contains State-wise details of registered persons who discharged Central Tax liability by using Integrated Tax input tax credit.
                      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.

                            Cross-utilisation of input tax credit and tax apportionment require monthly State-wise reporting in prescribed GST forms.

                            Monthly reporting of cross-utilisation and apportionment of Integrated Tax between the Centre (Integrated Tax) and the Centre (Central Tax) is to be transmitted by the common portal in prescribed forms. FORM GST STL - 2.01 contains State-wise details of the total amount to be transferred on account of cross-utilisation of credit and apportionment, while FORM GST STL - 2.02 contains State-wise details of registered persons who discharged Central Tax liability by using Integrated Tax input tax credit.


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