GST settlement reporting framework covers IGST apportionment, book adjustments, and post-return fund settlement mechanisms. Consolidated settlement reporting for Centre under the GST settlement framework records amounts credited, debited, and net settlement amounts for book adjustment between CGST and IGST, apportionment of IGST recovered and admitted, apportionment where place of supply or taxable person cannot be determined, and reductions due to refunds, appeals, or other reasons. Settlement of funds between Centre and States is made after filing of the return, with apportionment based on returns, Customs information for imports, and original tables for debit notes.