Integrated Tax apportionment reporting requires State-wise monthly statements, registered person lists, and period-specific reflection of recoveries. Report relating to apportionment of Integrated Tax recovered against a demand order, and the admitted amount deposited at the time of filing appeal, is to be transmitted through the common portal in prescribed forms. The monthly statement must show State-wise consolidated recoveries of Integrated Tax, interest and penalty, or admitted amount deposited on appeal or compounding amount, for apportionment between State Tax or Union Territory Tax and Central Tax. A separate list of registered persons is to be reported, and the relevant period of reporting is determined by the filing of appeal or full recovery under the demand order.