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GST STL - 05.02 List of registered taxpayers who had made inter State supply of goods or services or both and the said Integrated Tax was already apportioned as per provisions of section 17(2) of the IGST Act as the supply was not eligible for credit as per section 17 of CGST Act, SGST Act and section 21 of UTGST Act. The demand was subsequently reduced due to issuance of credit notes/ ISD Credit notes to taxpayers for the said supply - GST

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1. INTEGRATED GOODS AND SERVICES TAX ACT, 2017
2. Section 17 - Apportionment of tax and settlement of funds. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017
3. Rule 8 - 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. - Goods and services Tax Settlement of funds Rules, 2017.