Integrated Tax apportionment reduction reporting through monthly GST forms for refunds, eligibility changes, and other liability reductions. Reduction in the amount apportioned to Centre or State/Union Territory Tax is reported through the common portal in monthly State-wise statements where Integrated Tax earlier apportioned is later refunded or where input tax credit subsequently becomes eligible. FORM GST STL-5.01 contains the consolidated summary of reductions, while taxpayer-level details are reported in FORMS GST STL-5.02, GST STL-5.03 and GST STL-5.04 for eligibility changes, refunds and other reductions in liability, respectively.