GST settlement report format governs credit, debit, and net apportionment entries for State or Union Territory accounts. Prescribes GST STL - 7.01, a consolidated settlement report for a State or Union Territory showing amounts to be credited, debited, and the net settlement amount for a specified year and month. The report covers settlement of accounts relating to returns and other items, apportionment of IGST amounts recovered and admitted, apportionment where place of supply or taxable person cannot be determined, and reductions arising from refunds, appeals, or other reasons. It also provides for a total and comments on consequential changes.