State/UT wise book adjustment between CGST and IGST based on returns, other than returns and information received from Customs authorities

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..... State/UT IGST Liability adjusted against CGST ITC (including cross utilization by ISD) CGST Liability adjusted against IGST ITC CGST portion of IGST collected on B2C supplies including ISD distribution to unregistered unit CGST portion of IGST for inter-State supplies made to Composition taxable person /Non-resident taxable .....

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..... CGST portion of IGST collected on B to B supplies where ITC remains unutilized till specified period CGST portion of IGST collected on supplies imported by unregistered persons CGST portion of .....

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..... .....

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