IGST input tax credit cross-utilisation reporting format for CGST liability, with ARN or demand ID disclosure requirements. GST STL - 02.02 is a reporting format for registered persons who have adjusted CGST liability from IGST input tax credit under section 18(a) of the IGST Act. It requires particulars such as GSTIN, trade name or legal name, category of cross-utilisation, ARN or demand ID, tax period of return, and the amount of CGST paid from IGST ITC. Where cross-utilisation is for purposes other than returns, the demand ID must be mentioned.