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of <h1>GST STL - 07.01 Details Financial Transactions Between Central Government and States, Including IGST Distribution and Refund Settlements.</h1> The Consolidated Settlement Register for State/UT under GST STL - 07.01 outlines financial transactions between the central government and the states or union territories. It includes the settlement of GST returns, distribution of Integrated GST (IGST) amounts, and adjustments due to credit notes and refunds. The document tracks amounts credited and debited, culminating in a net settlement amount. Specific entries cover the distribution of IGST where the place of supply is indeterminate, and settlements related to recoveries from refunds. The register provides a comprehensive overview of inter-governmental financial settlements for a specified period.
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