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Rule 1 of GST (SOF) Rule - Short title, extent and commencement
Rule 2 of GST (SOF) Rule - Definitions
Rule 3 of GST (SOF) Rule - Electronic transmission of the Reports.
Rule 4 of GST (SOF) Rule - Report of Cross-Utilizations and Apportionment of Integrated Tax between Centre (Integrated Tax) and State (State Tax) or Central (Integrated Tax) and Centre (Union Territory Tax) .
Rule 5 of GST (SOF) Rule - Report of Cross-Utilisation and Apportionment of Integrated Tax between Centre (Integrated Tax) and Centre (Central Tax).
Rule 6 of GST (SOF) Rule - 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).
Rule 7 of GST (SOF) Rule - Report relating to apportionment of IT amount, where place of supply could not be determined or taxable person making such supply is not identifiable, between Centre (CT) and State (ST) or Centre (UTT).
Rule 8 of GST (SOF) Rule - 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 9 of GST (SOF) Rule - Report relating to recovery of various taxes from refunds.
Rule 10 of GST (SOF) Rule - Report relating to Consolidated Settlement Register for each State and Union Territory and for the Centre.
Rule 11 of GST (SOF) Rule - Other provisions.

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