Integrated Tax settlement rules set reporting, reconciliation, and fund transfer procedures for GST apportionment across Centre, States, and Union Territories. The rules prescribe the mechanism for settlement and apportionment of Integrated Tax between the Centre, States and Union Territories, together with the reporting framework to be followed by the Goods and Services Tax Network and accounting authorities. They require monthly and annual reports in specified forms covering cross-utilisation of input tax credit, imports, ineligible or unutilised credit, demands, compounding amounts, refunds, and recoveries, and set out the reconciliation, sanction order, inter-government advice and RBI settlement process for fund transfers.