Integrated Tax apportionment and credit notes for inter-State supplies under GST reporting requirements. List/report of registered taxpayers who made inter-State supplies of goods or services where Integrated Tax had already been apportioned under section 17(2) of the IGST Act because the supply was not eligible for credit under section 17 of the CGST Act, the SGST Act and section 21 of the UTGST Act. The report records cases where the demand was later reduced by issuance of credit notes or ISD credit notes and captures the supplier GSTIN, trade name, ARN, tax period, credit note particulars and IGST components.