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Rule 7 of the GST Settlement of Funds Rules, 2017

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GST›GST Settlement of Funds Rules, 2017

At a glance

Entitlement and conditions

  • Rule 7(b), ExplanationThe explanation includes exporters who did not claim a refund within the section 54 period, and exporters whose refund was wholly or partly rejected on grounds outside the stated exclusions.

Procedure, powers and definitions

  • Rule 7(a)FORM GST STL-4.01 gives the monthly State-wise consolidated summary of integrated tax apportioned where the place of supply is undetermined or the taxable person is unidentifiable.
  • Rule 7(b)FORM GST STL-4.02 lists registered persons whose integrated tax was collected on supplies with an undetermined place of supply.
  • Rule 7(c)FORM GST STL-4.03 covers integrated tax relating to unidentifiable suppliers. This annual report is prepared in October each year.
  • Rule 7(b), ExplanationThe law does not settle which refund-rejection grounds fall outside the stated exclusions, since the referenced categories already cover rejected export and SEZ refunds.

Rule 7 deals with apportionment reports where the place of supply cannot be determined or the taxable person making the supply cannot be identified. The common portal prepares State-wise summaries and supporting details. Although the opening requirement refers to monthly reporting, the report for supplies by an unidentifiable taxable person is annual and is prepared in October.[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 7, verbatim (show)

Rule 7

Rule 7. 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). -

The details relating to the apportionment of Integrated Tax to State (State Tax) or to Centre (Union Territory Tax), and to Centre (Central Tax), to be made in a month shall be transmitted by the common portal to the Authorities in FORMS GST STL - 4.01 to GST STL – 4.03, for each State and Union Territory, as follows, namely:—

(a) a monthly State-wise consolidated statement showing a summary of the apportionment of Integrated Tax to State (State Tax) or Centre (Union Territory Tax), and to Centre (Central Tax), in a particular month relating to Integrated Tax collected in respect of which place of supply could not be determined or the taxable person making such supplies is not identifiable, as provided under the proviso to sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, 2017 shall be in FORM GST STL - 4.01;

(b) list of registered persons from whom Integrated Tax has been collected in respect of which place of supply made by taxable person could not be determined, and is to be apportioned as provided under first proviso to sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, 2017 shall be in FORM GST STL - 4.02;

Explanation:- The list of registered persons of a State or Union Territory who have made exports but the refund of the same has not been claimed within the relevant period prescribed in section 54 or the claim of the refund has been rejected, either fully or partially, on any ground other than the reason specified in rule 4(b)(iii)(A)(III) or 4(b)(iii)(A)(IV) above, shall be included in the report in FORM STL - 4.02.

(c) the details of Integrated Tax collected in respect of which the taxable person making the underlying supplies is not identifiable, and is to be apportioned as provided under second proviso to sub-section (2) of section 17 of the Integrated Goods and Services Tax Act, 2017 shall be in FORM GST STL - 4.03 and this shall be an annual report to be submitted in October each year.

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 7 opening

Questions to answer on the file5 questions
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Report month and State allocation 7(a)

Questions to answer on the file2 questions
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Monthly unresolved-allocation summary 7(a)

Questions to answer on the file3 questions
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Persons with collected IGST and undetermined supply place 7(b)

Questions to answer on the file6 questions
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Residual export refund category 7(b) Explanation

Questions to answer on the file7 questions
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Unidentifiable taxable supplier 7(c)

Questions to answer on the file4 questions
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Annual October report 7(c)

Questions to answer on the file4 questions
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Circulars and notifications

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

Unsettled questions

The words of Rule 7 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Which grounds remain outside Rule 4(b)(iii)(A)(III)/(IV), given that those clauses already describe rejected tax-paid export/SEZ refunds?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 7. 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).-". Goods and Services Tax Settlement of Funds Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links