Apportionment of Integrated Tax requires monthly State-wise reporting and listing of recoveries and appeal deposits under GST rules.

Rule 6 requires monthly State- and Union Territory-wise reports of Integrated Tax recoveries (including interest, penalty), compounding amounts and appeal deposits where input tax credit is disallowed, to be apportioned between Centre and State (or Centre and Union Territory) under the Integrated GST Act. Reports must be submitted in FORM GST STL 03.01 as a consolidated State-wise summary and FORM GST STL 03.02 as a list of registered persons from whom such recoveries or deposits were made.

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