GST fund settlement rules set the electronic reporting, apportionment and reconciliation framework for inter-government tax transfers. The Goods and Services Tax Settlement of Funds Rules, 2026 prescribe the electronic framework for monthly settlement of Integrated Tax and related amounts between the Centre, States and Union territories through the common portal. The rules lay down detailed reporting forms and categories for cross-utilisation of credit, apportionment, recovery, refunds, cash ledger transfers and other settlement events, together with consolidated reports for each State, Union territory and the Centre. They also provide for reconciliation of GST Network data, issuance of provisional and final sanction orders, and transmission of inter-Government advice for fund settlement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST fund settlement rules set the electronic reporting, apportionment and reconciliation framework for inter-government tax transfers.
The Goods and Services Tax Settlement of Funds Rules, 2026 prescribe the electronic framework for monthly settlement of Integrated Tax and related amounts between the Centre, States and Union territories through the common portal. The rules lay down detailed reporting forms and categories for cross-utilisation of credit, apportionment, recovery, refunds, cash ledger transfers and other settlement events, together with consolidated reports for each State, Union territory and the Centre. They also provide for reconciliation of GST Network data, issuance of provisional and final sanction orders, and transmission of inter-Government advice for fund settlement.
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