GST settlement reporting covers recovery from refunds and electronic cash ledger transfers through prescribed portal forms. Report of settlement between the Centre and the State, Union Territory, or cess authorities covers recovery of tax, interest, penalty, fees, or other amounts from refunds and transfer of amounts between heads of the electronic cash ledger or to another distinct person's cash ledger. The common portal transmits the report in prescribed GST STL forms, including summaries, taxpayer lists, and head-wise details. State Tax or Union Territory Tax refunds disbursed by the Centre are also reported in a separate form transmitted to the Department of Revenue.