GST settlement reporting for refund recoveries and cash ledger transfers requires transmission through prescribed portal forms. Report of settlement between Centre and State or Union Territory on account of recovery of tax, interest, penalty, fees or other amount from refunds, and transfer of amounts within the electronic cash ledger, is to be transmitted through the common portal in specified GST STL forms. The report covers recovery from refunds and transfer of amounts between heads of the electronic cash ledger of a registered person or to the ledger of another distinct person, with taxpayer-wise and head-wise summaries in the prescribed forms.
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.
GST settlement reporting for refund recoveries and cash ledger transfers requires transmission through prescribed portal forms.
Report of settlement between Centre and State or Union Territory on account of recovery of tax, interest, penalty, fees or other amount from refunds, and transfer of amounts within the electronic cash ledger, is to be transmitted through the common portal in specified GST STL forms. The report covers recovery from refunds and transfer of amounts between heads of the electronic cash ledger of a registered person or to the ledger of another distinct person, with taxpayer-wise and head-wise summaries in the prescribed forms.
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