Integrated Tax apportionment reporting requires prescribed monthly and annual forms for unidentified place of supply and taxable persons. Apportionment of Integrated Tax where the place of supply cannot be determined or the taxable person making the supply is not identifiable is to be reported through prescribed forms for each State and Union Territory. A monthly State-wise consolidated statement is to be furnished in FORM GST STL-4.01, a list of registered persons is to be furnished in FORM GST STL-4.02, and details where the taxable person is not identifiable are to be furnished in FORM GST STL-4.03 as an annual report in October.