Rule 9 of GST Settlement of funds Rules, 2017

Rule 9 of GST Settlement of funds Rules, 2017 : Report relating to recovery of various taxes from refunds-

Report of settlement arising between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) on account of recovery of any tax, interest, penalty, fees or any other amount from refund, as provided in sub-section (10) of section 54 of the Central Goods and Services Tax Act and State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act), shall be submitted in FORM GST STL – 06.01.