Important Keyword: Rule 10, FORM GST STL – 07.02, FORM GST STL – 07.01.
Table of Contents
GST Rule 10. Report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre.-
(1) 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 to be made from State Tax account to Central Tax account or Integrated Tax account and vice versa based on consolidated summary of settlement details contained in Report Form GST STL 1.01, 3.01,4.01, 5.01 and 6.01.
(2) A monthly consolidated settlement register for the Centre, in FORM GST STL- 07.02 shall be sent and this register shall give consolidated details of transfer of funds to be made from Central Tax account to Integrated Tax account and vice versa based on consolidated summary of settlement details contained in Report Form GST STL 1.01, 2.01, 4.01, 5.01 and 6.01.
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