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GST STL - 01.04 List of persons registered in other State/UT who have made outward inter-State supply, including ISD distribution, to unregistered persons or units of the State/UT (including Online Services supplied to unregistered persons)or taxpayers who have made exports or supplies to SEZ including non-return filers up to specified period. - GST

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1. INTEGRATED GOODS AND SERVICES TAX ACT, 2017
2. Section 17 - Apportionment of tax and settlement of funds. - Integrated Goods And Services Tax Act, 2017
3. Rule 4 - Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and State (State Tax) or Central (Integrated Tax) and Centre (Union Territory Tax) - Goods and services Tax Settlement of funds Rules, 2017.