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    <title>List of registered persons of the State/UT who have adjusted SGST/ UTGST liability from ITC of IGST (for col. 4 of 1.01)</title>
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      <description>List of registered persons of a State or Union Territory who have adjusted SGST/UTGST liability from ITC of IGST under GST STL - 1.03. The format captures State or Union Territory, GSTIN, trade name, category of cross-utilization, ARN or SGST/UTGST demand reference, ARN, tax period of return, and SGST/UTGST paid from IGST ITC. It is based on GSTR-3B, GSTR-6, ITC-03 and REG-16/GSTR-10, with a note that reference numbers are required for cross-utilization other than returns.</description>
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