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of <h1>Settlement Process for GST Refund Recoveries: Structured Reporting and Financial Details</h1> The document details a settlement process between the central government and state or union territories regarding recoveries made from GST refunds. It includes a structured report format (GST STL - 06.01) that records various financial details such as GSTIN, demand and refund order numbers and dates, and the claimed refund amounts under different GST categories (CGST, SGST, UTGST, IGST, CESS). The report further specifies the amounts recovered from these refunds, including tax, interest, penalties, and fees, and outlines the net amounts to be credited to either the state/UT or the central government. Relevant legal references include Sections 79(1) and 54(10) of the CGST/SGST Act.
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