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GST STL - 02.02 List of registered persons who have adjusted CGST liability from ITC of IGST - GST

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1. INTEGRATED GOODS AND SERVICES TAX ACT, 2017
2. Section 18 - Transfer of input tax credit. - Integrated Goods And Services Tax Act, 2017
3. Rule 5 - Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and Centre (Central Tax). - Goods and services Tax Settlement of funds Rules, 2017.