Form - STL
Report GST STL - 07.02
Consolidated Settlement Register for Centre
Report GST STL - 07.02
Consolidated Settlement Register for Centre (Book adjustment between CGST, IGST or Cess)
State/UT /All-
Year -
Month -
(Amount in Rs.)
| Sr. no. | Details | Amount Credited | Amount Debited | Net Settlement Amount |
| 1. | Book adjustment between CGST and IGST for a State/UT relating to Returns (STL 2.01) | |||
| 2. | Distribution of IGST amount recovered, compounding amount and amount of pre-deposit (STL 3.01) | |||
| 3. | Distribution of IGST amount where place of supply could not be determined (STL 4.01) | |||
| 4. | Reduction of the amount apportioned already due to issue of credit notes, refund of pre-deposit etc. ( STL 5.01) | |||
| 5. | Settlement between Centre and State/UT on account of recovery made out of refund (STL 6.01) | |||
| Total |
Notes:
- Settlement of funds between Centre and States undersection 53 of CGST/SGST Act and section 18 of IGST Act on cross- utilization of credit of IGST for discharging liabilities of SGST/ UTGST,CGST and vice-versa shall be made after filing of return irrespective of return status whether valid or invalid.
- Apportionment of IGST will be done on the basis of valid return filed by the taxable person.
- Apportionment of IGST borne on import of goods, under section 17 of IGST Act, will be done on the basis of information received from Customs authorities.
- Apportionment of IGST amount collected due to issue of debit note will be done in original tables.
- Month represents the month in which apportionment is being done
- Tax period represents the period to which the return or the information supplied by Custom authority pertains
- ARN refers to Application Reference Number
