State-wise consolidated statement showing a summary wherein Integrated Tax paid by taxpayer has already been apportioned but subsequently the liability of Integrated tax of the taxpayer is reduced due to various provisions of the CGST Act, SGST Act and UTGST Act leading to a reduction in amount to be apportioned to Centre (Central Tax) and from State (State Tax)/Centre (Union Territory Tax)

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..... STL - 05.01 GST - Report GST STL - 05.01 State-wise consolidated statement showing a summary wherein Integrated Tax paid by taxpayer has already been apportioned but subsequently the liability of Integrated tax of the taxpayer is reduced due to various provisions of the CGST Act, SGST Act and UTGST Act leading to a reduction in amount to be apportioned to Centre (Central Tax) and from State .....

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..... Reduction due to issue of credit notes to unregistered persons ( details coming from STL 5.04 ) 4. Reduction due to refund of deposit made for filing appeal alongwith interest ( details coming from STL 5.05 ) 5. Reduction on account of inte .....

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