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    <description>Monthly reporting of cross-utilisation and apportionment of Integrated Tax between the Centre (Integrated Tax) and the Centre (Central Tax) is to be transmitted by the common portal to the authorities in prescribed forms. The monthly consolidated statement in FORM GST STL-2.01 must contain State-wise details of the total amount to be transferred either from the Centre (Integrated Tax) to the Centre (Central Tax), or from the Centre (Central Tax) to the Centre (Integrated Tax), on account of cross-utilisation of credit and on account of apportionment.</description>
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