How will the settlement between Centre, exporting state and importing state be done under GST Law?

There would be settlement of account between the Centre and the states on two counts, which are as follows-

• Centre and the exporting state: The exporting state shall pay the amount equal to the ITC of SGST used by the supplier in the exporting state to the Centre.

• Centre and the importing state: The Centre shall pay the amount equal to the ITC of IGST used by a dealer for payment of SGST on intra- state supplies.


  • The settlement would be on cumulative basis for a state taking into account the details furnished by all the dealer in the settlement period.
  • Similar settlement of amount would also be undertaken between CGST and IGST account.

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