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of <h1>Allocation of IGST: Recovered, Compounded, and Deposited Amounts Under Sections 79, 107, 112, and 138</h1> The distribution of Integrated Goods and Services Tax (IGST) amounts recovered against demands, compounding amounts paid, and amounts deposited for filing appeals. It categorizes IGST amounts into three sections: amounts recovered on demand (Category A), amounts deposited for filing appeals (Category B), and compounding amounts (Category C). The report details the allocation of these amounts into Central Goods and Services Tax (CGST) and State/Union Territory Goods and Services Tax (SGST/UTGST) portions. It references relevant sections of the CGST/SGST Act, including Sections 79, 107, 112, and 138.
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