https://www.taxtmi.com/acts?id=53903 The definitions provision in the GST Settlement of Funds Rules, 2026 specifies the meanings of core terms used for fund settlement administration. It identifies the relevant authorities, including the Board, State Tax Nodal Authority, Principal Chief Controller of Accounts, Central Board of Indirect Taxes and Customs, and State Accounting Authorities, and defines cross utilisation of credit by reference to permitted use of input tax credit between Integrated Tax, Central Tax, State Tax and Union Territory Tax. The provision also incorporates meanings from the GST enactments for words and expressions not defined in these rules. en-us Tue, 31 Mar 2026 15:57:30 +0530 Fri, 26 Jun 2026 13:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53903 The definitions provision in the GST Settlement of Funds Rules, 2026 specifies the meanings of core terms used for fund settlement administration. It identifies the relevant authorities, including the Board, State Tax Nodal Authority, Principal Chief Controller of Accounts, Central Board of Indirect Taxes and Customs, and State Accounting Authorities, and defines cross utilisation of credit by reference to permitted use of input tax credit between Integrated Tax, Central Tax, State Tax and Union Territory Tax. The provision also incorporates meanings from the GST enactments for words and expressions not defined in these rules. Act-Rules GST Tue, 31 Mar 2026 15:57:30 +0530 https://www.taxtmi.com/acts?id=53903