Cross-utilization of IGST credit governs settlement and apportionment of tax amounts under the consolidated register format. Consolidated Settlement Register for Centre GST STL-07.02 is a reporting format for book adjustment between CGST, IGST and Cess, showing amount credited, debited and net settlement for settlement heads including return-based adjustments, IGST distribution, apportionment where place of supply is indeterminate, reductions for credit notes or refunds, and recovery out of refunds. The notes explain that settlement under cross-utilization of IGST credit is made after filing of return, apportionment depends on valid returns or Customs information, and key terms such as month, tax period and ARN are defined for reporting purposes.