Section 4(1)(b) in The Goods and services Tax Settlement of funds Rules, 2017

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Union of India - Subsection

Section 4(1)(b) in The Goods and services Tax Settlement of funds Rules, 2017

(b)the monthly reports containing State-wise details pertaining to the information contained in FORM GST STL - 01.01 are as under-

(i)list of registered persons of the State or Union Territory who have adjusted liability of Integrated Tax from the input tax credit of State Tax or Union Territory Tax and Central Tax, as provided under section 53 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act, or section 21 of the Union Territory Goods and Services Tax Act (including cross utilisation by Input Service Distributor), as the case may be, in FORM GST STL - 01.02.

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Union of India - Subsection

Section 4(1)(b) in The Goods and services Tax Settlement of funds Rules, 2017