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of <h1>Integrated Tax Liabilities Reduced Due to CGST, SGST, UTGST Provisions; Impact on Central and State Tax Apportionments</h1> A state-wise consolidated statement outlines reductions in Integrated Tax liabilities for taxpayers due to various provisions under the CGST, SGST, and UTGST Acts. This results in decreased amounts apportioned to the Centre (Central Tax) and State or Union Territory (State Tax/Union Territory Tax). The reductions are attributed to several factors, including the issuance of credit notes for non-eligible supplies, refunds of deposits from appeals, interest adjustments, and amendments in returns. Each reduction is detailed in specific sections of the GST STL reports, reflecting adjustments in tax liabilities and apportionments.
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