Rule 6 - Report relating to apportionment of Integrated Tax recovered against demand and admitted amount deposited at the time of filing appeal, between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax)
Goods and Services Tax Settlement of Funds Rules, 2026
Contents
Forms
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Integrated Tax recovery reporting governs monthly apportionment, prescribed forms, and timing of reflection for appeal deposits and demand recoveries. Reporting of Integrated Tax recoveries requires the common portal to transmit monthly details of tax, interest, penalty, admitted amounts deposited at the ... Summary
Integrated Tax recovery reporting governs monthly apportionment, prescribed forms, and timing of reflection for appeal deposits and demand recoveries.
Reporting of Integrated Tax recoveries requires the common portal to transmit monthly details of tax, interest, penalty, admitted amounts deposited at the time of filing appeal, and compounding amounts for apportionment between the Centre and the relevant State or Union Territory. The report is to be furnished in prescribed forms, including a State-wise consolidated monthly statement and a list of registered persons from whom recovery has been made or amounts have been deposited. The admitted amount deposited at the time of filing an appeal is to be reflected in the period in which the appeal is filed, while recoveries under a demand order are to be reflected in the period in which the amount is recovered in full.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.