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of <h1>Registered Entities Adjust CGST Liability Using IGST ITC: Report Details GSTIN, Trade Name, and Tax Periods</h1> The document is a report listing registered entities that have adjusted their Central Goods and Services Tax (CGST) liability using the Input Tax Credit (ITC) from Integrated Goods and Services Tax (IGST). It includes details such as the GST Identification Number (GSTIN), trade name, category of cross-utilization, ARN or demand ID, tax period of the return, and the amount of CGST paid from IGST ITC. The report is structured with columns indicating these details, and it notes that a demand ID will be included for cross-utilization purposes other than returns.
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