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Rule 6 of the GST Settlement of Funds Rules, 2017

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GST›GST Settlement of Funds Rules, 2017

At a glance

Procedure, powers and definitions

Rule 6(a)FORM GST STL-3.01 contains the monthly State-wise consolidated summary of amounts to be apportioned between the Centre and States or Union territories.
Rule 6(b)FORM GST STL-3.02 gives registered-person details of demand recoveries, including interest and penalty, admitted appeal deposits and compounding amounts.
Rule 6, Note 1An admitted integrated-tax deposit appears in the period in which the appeal is filed.
Rule 6, Note 2Integrated tax, interest and penalty recovered against a demand appear in the period in which the amount is recovered in full.

Rule 6 sets out the reports used to divide integrated tax collected through demand recoveries, admitted appeal deposits and compounding between the Centre and States or Union territories. The common portal sends monthly summaries and registered-person details. Different timing rules apply to admitted appeal deposits and demand recoveries, so they need not appear in the same reporting period.^[1]

Quick facts

Rule 6, GST Settlement of Funds Rules, 2017

Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax)

Provision
Act	Goods and Services Tax Settlement of Funds Rules, 2017
Rule title	Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax)
Related provisions
Other rules	Rule 5, Rule 7
Forms named	FORM GST STL-3
Structure 6 openingCommon portal transmission to Authorities 6(a)Report month and State allocation 6(a)Consolidated apportionment summary 6(b)Integrated Tax recovered under demand 6(b)Interest recovered under demand 6(b)Penalty recovered under demand 6(b)Admitted IGST amount deposited on appeal 6(b)Compounding amount 6 Note 1Appeal-filing report period 6 Note 2Full-recovery report period
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 6, verbatim (show)

Rule 6

Rule 6. Report relating to apportionment of Integrated Tax recovered against demand and admitted amount deposited at the time of filing appeal, between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax).—

The details relating to recoveries of Integrated Tax and interest and penalty thereon on the basis of a demand order, or admitted amount deposited at the time of filing appeal or the compounding amount to be made in month shall be transmitted by the common portal to the Authorities in FORMS GST STL - 3.01 to GST STL – 3.02, as follows, namely:—

(a) a monthly State-wise consolidated statement showing a summary of amount recovered as Integrated Tax, and the interest and penalty thereon, or admitted amount deposited at the time of filing appeal or the compounding amount, to be apportioned to State (State Tax) or Centre (Union Territory Tax), and to Centre (Central Tax), shall be in FORM GST STL - 3.01;

(b) list of registered persons in a State or Union Territory from whom recovery of Integrated Tax has been made with interest and penalty thereon, or admitted amount of Integrated Tax deposited at the time of filing appeal or the compounding amount, shall be in FORM GST STL - 3.02.

Note 1: The admitted amount of Integrated Tax deposited at the time of filing an appeal shall be reflected in the report for the period during which the concerned appeal is filed.

Note 2: The recoveries of Integrated Tax and the interest and penalty thereon on the basis of a demand order shall be reflected in the period during which the amount is recovered in full.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Common portal transmission to Authorities 6 opening

Questions to answer on the file5 questions

Was the report transmitted by the common portal?
Was the report transmitted to the Board?
Was the report transmitted to the relevant State Tax Nodal Authority?
Was the report transmitted to the Principal Chief Controller of Accounts, CBIC?
Was the report transmitted to the relevant State Accounting Authority?

Ticks stay in this browser only.

Report month and State allocation 6(a)

Questions to answer on the file2 questions

Does the report identify the reporting month?
Does the report identify the relevant State or Union Territory?

Ticks stay in this browser only.

Consolidated apportionment summary 6(a)

Questions to answer on the file6 questions

Does the statement separately show the Integrated Tax recovered, including an evidenced nil amount where that class does not occur?
Does it show the related interest recovered, including an evidenced nil amount where that class does not occur?
Does it show the related penalty recovered, including an evidenced nil amount where that class does not occur?
Does it show admitted amounts deposited on filing appeal, including an evidenced nil amount where that class does not occur?
Does it show compounding amounts, including an evidenced nil amount where that class does not occur?
Does the report use FORM GST STL-3.01?

Ticks stay in this browser only.

Integrated Tax recovered under demand 6(b)

Questions to answer on the file6 questions

Is the person registered under section 25?
Does the person hold a Unique Identity Number?
Did the person pay the integrated tax recovered under demand?
Was this recovery on the basis of a demand order?
Is the transaction or person included in the FORM GST STL-3.02 list?
Does the report use FORM GST STL-3.02?

Ticks stay in this browser only.

Interest recovered under demand 6(b)

Questions to answer on the file6 questions

Is the person registered under section 25?
Does the person hold a Unique Identity Number?
Did the person pay the interest recovered on that Integrated Tax demand?
Was this recovery on the basis of a demand order?
Is the transaction or person included in the FORM GST STL-3.02 list?
Does the report use FORM GST STL-3.02?

Ticks stay in this browser only.

Penalty recovered under demand 6(b)

Questions to answer on the file6 questions

Is the person registered under section 25?
Does the person hold a Unique Identity Number?
Did the person pay the penalty recovered on that Integrated Tax demand?
Was this recovery on the basis of a demand order?
Is the transaction or person included in the FORM GST STL-3.02 list?
Does the report use FORM GST STL-3.02?

Ticks stay in this browser only.

Admitted IGST amount deposited on appeal 6(b)

Questions to answer on the file5 questions

Is the person registered under section 25?
Does the person hold a Unique Identity Number?
Did the person pay the admitted igst amount deposited on appeal?
Is the transaction or person included in the FORM GST STL-3.02 list?
Does the report use FORM GST STL-3.02?

Ticks stay in this browser only.

Compounding amount 6(b)

Questions to answer on the file5 questions

Is the person registered under section 25?
Does the person hold a Unique Identity Number?
Did the person pay the compounding amount?
Is the transaction or person included in the FORM GST STL-3.02 list?
Does the report use FORM GST STL-3.02?

Ticks stay in this browser only.

Appeal-filing report period 6 Note 1

Questions to answer on the file2 questions

What is the first date of the report period?
What is the first date of the month in which the concerned appeal was filed?

Ticks stay in this browser only.

Full-recovery report period 6 Note 2

Questions to answer on the file2 questions

What is the first date of the report period?
What is the first date of the month in which the demand amount was recovered in full?

Ticks stay in this browser only.

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

See also

Rule 5 of the GST Settlement of Funds Rules, 2017: report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and Centre (Central Tax)
Rule 7 of the GST Settlement of Funds Rules, 2017: report relating to apportionment of Integrated Tax amount, where place of supply could not be determined or taxable person making such supply is not identifiable, between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax).-

References

Central Board of Indirect Taxes and Customs. "Rule 6. Report relating to apportionment of Integrated Tax recovered against demand, compounding amount paid and amount deposited for filing appeal between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax)". Goods and Services Tax Settlement of Funds Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links

GST Settlement of Funds Rules, 2017, Rule 6 on the CBIC tax information portal