Report of cross-utilisation and apportionment of Integrated Tax between Centre (Integrated Tax) and State (State Tax) or Central (Integrated Tax) and Centre (Union Territory Tax)

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....STL - 1.01 to GST STL - 1.12, for each State and Union Territory, as follows, namely:- (a) a monthly consolidated statement for each State in FORM GST STL - 1.01 containing the details referred to in clause (b) relating to the total amount to be transferred- (i) from the Centre (Integrated Tax) to the State (State Tax) or the Centre (Union Territory Tax) or from the State (State Tax) or the Centre (Union Territory Tax) to the Centre (Integrated Tax) on account of cross-utilisation of credit as provided in section 53 of the Central Goods and Services Tax Act, 2017, section 53 of the Goods and Services Tax Act of the concerned State (hereinafter referred to as State Goods and Services Tax Act), section 10 of the Union Territ....

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....s provided under section 18 of the Integrated Goods and Services Tax Act, 2017 shall be in FORM GST STL - 1.03. Note: The summary of liability on account of State Tax/Union Territory Tax discharged from the input tax credit of the Integrated Tax shall be reflected in column (4) of FORM GST STL - 1.01. (iii) list of registered persons or unregistered persons who have paid Integrated Tax under the following circumstances and which is required to be apportioned as per the provisions of section 17 of the Integrated Goods and Services Tax Act, 2017 shall be as under:- (A) list of registered persons of a State or Union Territory-, (I) who have made outward inter-State supply, including distribution of credit by....

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.... (II) persons registered under section 51 or section 52 of the Central Goods and Services Tax Act, 2017 of another State or Union Territory; or (III) such holders of Unique Identification Number who have not claimed refund of the input tax within the time allowed in this regard, shall be in FORM GST STL - 1.05. Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column (6) of both FORM GST STL - 1.01 and FORM GST STL - 2.01, respectively; (C) list of registered persons of a State or Union Territory who have received inter-State inward supplies or have effected imports in respect of which the input tax credit....

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.... such reversals or utilisations of input tax credit as may be ascertained on the basis of a Standard Operating Procedure formulated in this behalf. Note: The summary of Integrated Tax to be apportioned as State Tax or Union Territory Tax and Central Tax from this statement shall be reflected in column (7) of both FORM GST STL - 1.01 and FORM GST STL - 2.01, respectively; (D) list of registered persons of a State or Union Territory who have received inter-State inward supplies or have effected imports in respect of which the input tax credit remains un-availed till the period specified in clause (c) or clause (f) of sub-section (1) of section 17 of the Integrated Goods and Services Tax Act, 2017, shall, with effect from suc....