Input tax credit cross-utilization report tracks CGST liability adjusted from IGST credit and related demand references. Report format for registered persons who have adjusted CGST liability from ITC of IGST, capturing GSTIN, trade name, category of cross-utilization, ARN or demand reference, tax period of return, and CGST paid from IGST ITC. The form distinguishes cross-utilization through returns and for purposes other than returns, and requires the demand ARN in the latter case.