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    <title>State/UT wise book adjustment between CGST and IGST based on returns, other than returns and information received from Customs authorities</title>
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    <description>State/UT-wise reporting is prescribed for book adjustment between CGST and IGST on the basis of returns, excluding customs information. The report records month-wise figures for IGST and CGST liability adjustments, CGST portions of IGST collected on specified B2C, B2B, composition, non-resident, UIN, and import transactions, together with interest related to returns paid on IGST, and computes the net amount payable to or receivable from the IGST account.</description>
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      <description>State/UT-wise reporting is prescribed for book adjustment between CGST and IGST on the basis of returns, excluding customs information. The report records month-wise figures for IGST and CGST liability adjustments, CGST portions of IGST collected on specified B2C, B2B, composition, non-resident, UIN, and import transactions, together with interest related to returns paid on IGST, and computes the net amount payable to or receivable from the IGST account.</description>
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