Consolidated Settlement Register for Centre

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..... 1. Book adjustment between CGST and IGST for a State/UT relating to Returns (STL 2.01) 2. Distribution of IGST amount recovered, compounding amount and amount of pre-deposit (STL 3.01) 3. .....

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..... for discharging liabilities of SGST/ UTGST, CGST and vice-versa shall be made after filing of return irrespective of return status whether valid or invalid. 2) Apportionment of IGST will be done on the basis of valid return filed by the taxable person. 3) Apportionment of IGST borne on import of goods, under section 17 of IGST Act, will be done on the basis of information received from Cust .....

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