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<h1>Central Government and State/UT Fund Transfers Under GST: IGST Adjustments, Cross-Utilization, and Input Tax Credit Calculations.</h1> The transfer of funds between the Central Government and State/Union Territories (UT) under the GST framework, excluding customs information. It details the adjustments of Integrated GST (IGST) against State GST (SGST) or UT GST, including cross-utilization by Input Service Distributors (ISD). The report categorizes the SGST/UTGST portions of IGST collected from various transactions such as B2C and B2B supplies, imports, and supplies to special economic zones (SEZs) and composition taxable persons. It also accounts for ineligible or unutilized input tax credits (ITC) and calculates the net amount payable or receivable between the Centre and State/UT.