Cross-utilisation of input tax credit for IGST liability is tracked through a prescribed State and Union Territory reporting format. Registers the State or Union Territory-wise reporting format for persons who have adjusted IGST liability by using input tax credit of SGST/UTGST and CGST under the cross-utilisation framework. The statement records GSTIN, trade name, category of cross-utilisation, ARN or IGST demand identification, tax period, and the amounts of IGST paid from CGST ITC and from SGST/UTGST ITC. Notes specify treatment of invalid supplier and buyer returns, and require the demand identification number where credit is cross-utilised for purposes other than returns.