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of <h1>GST Settlement Rules 2017: Procedures for Fund Settlement, Reporting, and Adjustments Under Various GST Acts with Electronic Reporting.</h1> The Goods and Services Tax Settlement of Funds Rules, 2017, established by the Central Government, outline procedures for settling funds under the Central Goods and Services Tax Act, Integrated Goods and Services Tax Act, and Union Territories Goods and Services Tax Act. The rules define authorities, terms, and the electronic transmission of reports. They detail the cross-utilization and apportionment of Integrated Tax between central and state authorities, including monthly and annual reporting requirements. The rules also cover adjustments for tax recoveries, refunds, and discrepancies, with specific forms for reporting. The Centralized Accounting Portal facilitates fund transfers, reconciliations, and the issuance of sanction orders.
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