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    <title>Statement of transfer of funds between Centre and State/UT based on returns, other than returns and information received from Customs authorities</title>
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      <description>Statement in prescribed report form for transfer of funds between the Centre and a State/UT based on returns, excluding Customs information, for GST settlement purposes. The form captures monthly and yearly details of IGST, SGST and UTGST adjustments, including liability set-offs against input tax credit, portions of IGST attributable to specified supplies, ineligible or unutilised credit, and interest related to returns. It finally computes the net amount payable by the State/UT to the Centre or receivable from the Centre under the IGST Act and the CGST/SGST Act.</description>
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