Form No. GST STL - 5.1 - State-wise consolidated statement showing a summary wherein Integrated Tax paid by taxpayer has already been apportioned but subsequently the liability of Integrated tax of the taxpayer is reduced due to various provisions of the CGST Act, SGST Act and UTGST Act leading to a reduction in amount settled to Centre (Central Tax) and from State (State Tax)/Centre (Union Territory Tax)
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Integrated Tax apportionment reporting tracks later liability reductions affecting settlements to Centre, State and Union Territory tax accounts. State-wise consolidated reporting is prescribed for reductions in the amount settled to the Centre and to States or Union Territories after Integrated Tax ... Summary
Integrated Tax apportionment reporting tracks later liability reductions affecting settlements to Centre, State and Union Territory tax accounts.
State-wise consolidated reporting is prescribed for reductions in the amount settled to the Centre and to States or Union Territories after Integrated Tax has already been apportioned, where the taxpayer's Integrated Tax liability is subsequently reduced under the CGST Act, SGST Act, UTGST Act or related IGST adjustment provisions. The statement captures reductions for ineligible input tax credit later becoming eligible, refunded recovery of outstanding dues with interest, and other reasons excluding rectification of return for amounts already apportioned.
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