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GST STL - 01.12 List of registered persons who have paid interest on IGST related to returns - 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.