Integrated Tax apportionment adjustments through state-wise reporting of subsequent liability reductions and related refund or credit note entries. State-wise consolidated statement showing reductions in the amount already apportioned from Integrated Tax where the taxpayer's liability is subsequently reduced under the CGST Act, SGST Act and UTGST Act. The statement is prepared State/UT-wise and for the relevant year and month, and separately reflects the reduction in SGST/UTGST and CGST components. It covers credit notes, refunds, reclaimed interest, later eligibility of inward supplies, and other reduction reasons, with a total amount to be reported.