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of <h1>IGST Recovery Report: Details on Registered Entities Under Sections 79, 107, 112, and 138 of CGST/SGST Act</h1> The document is a report listing registered entities from whom Integrated Goods and Services Tax (IGST) amounts have been recovered or deposited. It includes details such as GSTIN, trade name, order number and date, and the category of IGST amount, which could be recovered on demand, deposited for filing an appeal, or as a compounding amount. The report categorizes these under Sections 79, 107, 112, and 138 of the CGST/SGST Act. It also details the amounts apportioned for tax, interest, penalty, and compounding, along with entries in cash and credit ledgers.
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