Cash ledger transfer adjustments between tax heads are recorded through a GST reporting form for Centre-State fund movement. Adjustment of funds between the Centre and the State is recorded where a taxpayer transfers an amount from the cash ledger. The report captures movement across the major heads for IGST, CGST, SGST/UTGST and Cess, and shows the amount transferred from one head and to another. It also sets out the net amount to be transferred between tax heads, including transfers from IGST to CGST, SGST/UTGST and Cess, from CGST to SGST/UTGST and Cess, and from SGST/UTGST to Cess.