Input tax credit cross-utilisation reporting for IGST liability requires detailed return and reference tracking under the GST framework. Requires reporting of registered persons of a State or Union Territory who have adjusted IGST liability from input tax credit of SGST, UTGST and CGST. The report records GSTIN, trade name or legal name, category of cross-utilisation, ARN or IGST demand reference, tax period, and the amounts of IGST paid from CGST ITC and from SGST/UTGST ITC, along with State/UT, year and month particulars. Cross-utilisation otherwise than through returns requires a reference number, and ARN means the Acknowledgement Reference Number of the return.