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<h1>Report on Ineligible Input Tax Credit and Lapsed ITC Due to Composition Scheme and Registration Cancellation</h1> The document is a report listing registered persons who have made inter-State inward supplies, where Input Tax Credit (ITC) is declared ineligible or has lapsed due to opting into a composition scheme. It includes details such as the GSTIN of recipients, the category of ITC, trade names, ARN, tax period, and amounts of IGST available for distribution, along with the SGST/UTGST and CGST portions. Categories of ITC include ineligibility under Section 17(5) of the CGST/SGST Act, lapses due to opting for the composition scheme under Section 18(4), and lapses due to registration cancellation.