State/UT wise book adjustment between CGST and IGST based on returns, other than returns and information received from Customs authorities

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....m Customs authorities Year - Month - (Amount in Rs.) Sr No. State/UT IGST Liability adjusted against CGST ITC (including cross utilization by ISD) CGST Liability adjusted against IGST ITC CGST portion of IGST collected on B2C supplies including ISD distribution to unregistered unit CGST portion of IGST for inter-State supplies made to Composition taxable pers....

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.... supplies imported by Composition taxable persons/ / UIN holders CGST portion of IGST collected on goods/services imported by registered person (other than composition) where ITC is declared as ineligible CGST portion of IGST collected on goods imported by registered person where ITC remains unutilized till specified period CGST portion of interest related to returns paid on IGST Net A....