Input tax credit cross-utilisation reporting format records SGST or UTGST liability adjusted from IGST credit and related settlement details. A prescribed GST report format lists registered persons of a State or Union Territory who have adjusted SGST or UTGST liability from IGST input tax credit. It requires details such as GSTIN, trade name, category of cross-utilisation, ARN or demand identification, tax period, and amounts of SGST/UTGST and CGST paid from IGST credit. The form also notes that invalid returns in cross-utilisation cases are to be considered for settlement, and demand identification must be mentioned where credit is used for purposes other than returns.