(a) The Principal Chief Controller of Accounts shall maintain a login based Centralized Accounting portal which shall be accessible to State accounting authorities, Central Board of Excise and Customs and State taxation authorities.

A monthly consolidated settlement register for each State and Union Territory, in FORM GST STL – 07.01 shall be sent and this register shall give consolidated details of transfer of funds

Report of settlement arising between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) on account of recovery of any tax, interest, penalty,

The details relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax), in a particular month due to Integrated Tax apportioned earlier but subsequently refunded as provided for in sub-section (5) of section 17 of the Integrated Goods and Services Tax Act, in FORMS GST STL – 05.01 to GST STL – 05.12 shall be sent for each State and Union Territory, as follows-

The details relating to the apportionment of Integrated Tax to State (State Tax) or Centre (Union Territory Tax), and to Centre (Central Tax), in a particular month, in FORMS GST STL 04.01 to GST STL – 04.03 shall be sent for each State and Union Territory, as follows-

The details for a particular month relating to recoveries of Integrated Tax, and the interest and penalty thereon on the basis of a demand order, or compounding amount, or deposit made for filing appeal as provided for in sections 79, 107, 112 and 138 of the Central Goods and Services Tax Act and the State Goods and Services Tax Act of the concerned State and section 21of the Union Territory Goods and Services Tax Act for which input tax credit is not available as per sub-section (5) of section 17 of the Central Goods and Services Tax Act and State Goods and Services Tax Act, 

Important Keyword: section 17, section 18, section 53. GST Rule 5. Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and Centre (Central Tax).- GST Rule 5. Report of Cross-Utilisation and Apportionment of Integrated Tax...

(1) The details relating to the transfer of funds to be made between Centre (Integrated Tax) and State (State Tax) or Centre (Integrated Tax) and Centre (Union territory Tax) shall be sent by Goods and Services Tax Network to the Authorities, in FORMS GST STL – 01.01 to GST STL – 01.12, for each State and Union Territory, as follows-

(1) The Goods and Services Tax Network shall transmit reports electronically to the Authorities as provided hereunder.