Integrated Tax apportionment reduction reporting through monthly GST settlement forms for refunds, later credit eligibility, and liability adjustments. Reduction of amounts apportioned to the Centre, State or Union Territory tax accounts is reported monthly through the common portal where Integrated Tax previously apportioned is later reduced because it is refunded, or because ineligible credit has later become eligible under the specified input tax credit provisions. The consolidated statement is furnished in FORM GST STL-5.01, with taxpayer-wise reports in FORMS GST STL-5.02, GST STL-5.03 and GST STL-5.04 depending on the basis of reduction.