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Rule 9 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 9(a) and (b)The reports cover recovery of tax, interest, penalty, fees or other amounts from refunds, and the specified cash-ledger transfers.
Rule 9(i)(A)FORM GST STL-6.01 contains the overall summary. FORM GST STL-6.02 lists taxpayers whose liabilities were recovered from refunds; FORM GST STL-6.02A provides the major-head or minor-head summary.
Rule 9(i)(B)Cash-ledger transfers are listed in FORM GST STL-6.03, with a head-wise summary in FORM GST STL-6.03A and a State-wise summary in FORM GST STL-6.05.
Rule 9(ii) and NoteFORM GST STL-6.04 summarises State or Union territory tax refunds disbursed by the Centre, with taxpayer details in FORM GST STL-6.04A. The summary goes to the Department of Revenue and is outside the settlement process.

Rule 9 requires the common portal to report settlements arising from deductions against refunds and transfers between electronic cash-ledger heads or distinct persons. It separates taxpayer details from consolidated summaries. The rule also requires a report of State or Union territory tax refunds disbursed by the Centre, but expressly keeps that report outside the settlement process.^[1]

Quick facts

Rule 9, GST Settlement of Funds Rules, 2017

Report relating to recovery of various taxes from refunds

Provision
Act	Goods and Services Tax Settlement of Funds Rules, 2017
Rule title	Report relating to recovery of various taxes from refunds
Related provisions
Other rules	Rule 8, Rule 10
Forms named	FORM GST STL-6
Structure 9 openingCommon portal transmission 9(i)Refund recovery and cash transfer summary 9(a),(i)(A)Recovery from refund 9(i)(A)Refund recovery major or minor head summary 9(b),(i)(B)Own-person cash head transfer 9(b),(i)(B)Distinct-person cash ledger transfer 9(i)(B)Cash transfer major or minor head summary 9(i)(B)Cash transfer State summary 9(ii)Centre-disbursed State or UT refund summary 9(ii)Taxpayer-wise refund companion list 9 NoteInformational report excluded from settlement process
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 9, verbatim (show)

Rule 9

Rule 9. Report relating to recovery of various taxes from refunds and transfer of amount within cash ledger.—

Report of settlement arising between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) or Centre (Cess) on account of, -

(a) recovery of any tax, interest, penalty, fees or any other amount from refund, in terms of sub section (10) of section 54 of the Central Goods and Services Tax Act, 2017 and State Goods and Services Tax Act, 2017 of the concerned State read with section 21 of the Union Territory Goods and Services Tax Act, 2017; and

(b) transfer of amounts from one head of the electronic cash ledger of a registered person to another head of the said registered person or to the electronic cash ledger of another distinct person as specified in sub-section (10) of section 49 and section 53A of the Central Goods and Services Tax Act, 2017 read with sub-section (10) of section 49 and section 53A of the State Goods and Services Tax Act, 2017 of the concerned State and section 17A of the Integrated Goods and Services Tax Act, 2017,

shall be transmitted by the common portal in FORMS GST STL - 6.01 to GST STL - 6.05, as follows, namely:—

(i) summary of the amount recovered from the refund claimed by taxpayer and amount transferred from one head to another of the electronic cash ledger of the registered person or from one head to another of the electronic cash ledger of a distinct person shall be in FORM GST STL - 6.01 and details provided as under;

(A) list of taxpayers from whose refund amount of any liability has been recovered shall be in FORM GST STL - 6.02 and major or minor head wise summary thereof shall be in FORM GST STL - 6.02A; and

(B) list of taxpayers who have made inter head transfer of amount within cash ledger shall be in FORM GST STL - 6.03 and major or minor head wise summary thereof shall be in FORM GST STL - 6.03A and State-wise summary shall be in FORM GST STL - 6.05;

(ii) summary of refunds of State Tax or Union Territory Tax disbursed by the Centre shall be transmitted to the Central Government in FORM GST STL -6.04 along with a taxpayer-wise list thereof in Form GST STL - 6.04A.

Note: FORM GST STL - 6.04 is not part of the settlement process but the report is transmitted to the Department of Revenue.

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 9 opening

Questions to answer on the file1 question

Was the report transmitted by the common portal?

Ticks stay in this browser only.

Refund recovery and cash transfer summary 9(i)

Questions to answer on the file3 questions

Does the summary include the amount recovered from refund, including an evidenced nil amount where that class does not occur?
Does it include the electronic-cash-ledger amount transferred, including an evidenced nil amount where that class does not occur?
Does the report use FORM GST STL-6.01?

Ticks stay in this browser only.

Recovery from refund 9(a),(i)(A)

Questions to answer on the file3 questions

Was the liability recovered from the refund under section 54(10)?
Is the transaction or person included in the FORM GST STL-6.02 list?
Does the report use FORM GST STL-6.02?

Ticks stay in this browser only.

Refund recovery major or minor head summary 9(i)(A)

Questions to answer on the file2 questions

Does the summary identify the recovery by its major or minor account head?
Does the report use FORM GST STL-6.02A?

Ticks stay in this browser only.

Own-person cash head transfer 9(b),(i)(B)

Questions to answer on the file6 questions

Is the person registered under section 25?
Does the person hold a Unique Identity Number?
Was an amount transferred from the electronic cash ledger?
Was the destination another head of the same registered person?
Is the transaction or person included in the FORM GST STL-6.03 list?
Does the report use FORM GST STL-6.03?

Ticks stay in this browser only.

Distinct-person cash ledger transfer 9(b),(i)(B)

Questions to answer on the file6 questions

Is the person registered under section 25?
Does the person hold a Unique Identity Number?
Was an amount transferred from the electronic cash ledger?
Was the destination an electronic cash ledger of another distinct person?
Is the transaction or person included in the FORM GST STL-6.03 list?
Does the report use FORM GST STL-6.03?

Ticks stay in this browser only.

Cash transfer major or minor head summary 9(i)(B)

Questions to answer on the file2 questions

Does the summary identify the cash transfer by major or minor account head?
Does the report use FORM GST STL-6.03A?

Ticks stay in this browser only.

Cash transfer State summary 9(i)(B)

Questions to answer on the file2 questions

Does the summary identify the cash transfer by State?
Does the report use FORM GST STL-6.05?

Ticks stay in this browser only.

Centre-disbursed State or UT refund summary 9(ii)

Questions to answer on the file4 questions

Was the State/UT tax refund disbursed by the Centre?
Was this refund summary transmitted to the Central Government?
Was the report transmitted to the Department of Revenue?
Does the report use FORM GST STL-6.04?

Ticks stay in this browser only.

Taxpayer-wise refund companion list 9(ii)

Questions to answer on the file2 questions

Does the companion list identify each taxpayer refund?
Does the report use FORM GST STL-6.04A?

Ticks stay in this browser only.

Informational report excluded from settlement process 9 Note

Questions to answer on the file2 questions

Is the report FORM GST STL6.04?
Was this report treated as part of the settlement process?

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 8 of the GST Settlement of Funds Rules, 2017: report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded
Rule 10 of the GST Settlement of Funds Rules, 2017: report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre

References

Central Board of Indirect Taxes and Customs. "Rule 9. Report relating to recovery of various taxes from refunds". 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 9 on the CBIC tax information portal