IGST distribution reporting format covers recovered demand amounts, appeal deposits, and compounding payments under GST rules. Prescribes a reporting format for the distribution of IGST amounts recovered against demand, deposited for filing appeal, and paid by way of compounding. The form records the year, month, State or Union Territory, category of IGST amount, amounts recovered or deposited, and the apportioned tax, interest, penalty, compounding amount, and CGST and SGST/UTGST portions of IGST. The notes identify the relevant recovery, appeal, and compounding provisions and define the three distribution categories.