https://www.taxtmi.com/acts?id=30722 Rule 5 requires a monthly consolidated statement in FORM GST STL-02.01 recording State-wise, month-wise transfers between Centre (Integrated Tax) and Centre (Central Tax) arising from cross-utilisation under section 53 of the Central GST Act and section 18 of the Integrated GST Act, and from apportionment under section 17 of the Integrated GST Act. Separate monthly reports in FORM GST STL-02.02 must list registered persons who adjusted Central Tax liability from Integrated Tax input tax credit; the summary of Central Tax paid from Integrated Tax credit is reflected in column 4 of FORM GST STL-02.01. en-us Sat, 29 Jul 2017 15:38:06 +0530 Tue, 19 Feb 2019 17:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30722 Rule 5 requires a monthly consolidated statement in FORM GST STL-02.01 recording State-wise, month-wise transfers between Centre (Integrated Tax) and Centre (Central Tax) arising from cross-utilisation under section 53 of the Central GST Act and section 18 of the Integrated GST Act, and from apportionment under section 17 of the Integrated GST Act. Separate monthly reports in FORM GST STL-02.02 must list registered persons who adjusted Central Tax liability from Integrated Tax input tax credit; the summary of Central Tax paid from Integrated Tax credit is reflected in column 4 of FORM GST STL-02.01. Act-Rules GST Sat, 29 Jul 2017 15:38:06 +0530 https://www.taxtmi.com/acts?id=30722