Report relating to recovery of various taxes from refunds and transfer of amount within cash ledger.

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....ate (State Tax) or Centre (Union Territory Tax) or Centre (Cess) on account of, - (a) recovery of any tax, interest, penalty, fees or any other amount from refund, in terms of subsection (10) of section 54 of the Central Goods and Services Tax Act, 2017 and State Goods and Services Tax Act, 2017 of the concerned State read with section 21 of the Union Territory Goods and Services Tax Act,....

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....istered person or from one head to another of the electronic cash ledger of a distinct person shall be in FORM GST STL - 6.01 and details provided as under; (A) list of taxpayers from whose refund amount of any liability has been recovered shall be in FORM GST STL - 6.02 and major or minor head wise summary thereof shall be in FORM GST STL - 6.02A; and (B) list of taxpayers who h....