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of <h1>Tax Liability Reductions Report for Registered Taxpayers: GST STL - 05.09 Details Refunds and Rectifications under CGST/SGST and IGST Acts</h1> The document is a report listing registered taxpayers whose Integrated Tax liability has been reduced. This reduction occurs due to amendments in the payable amount following return rectifications or claims for refunds related to supplies. The report, identified as GST STL - 05.09, includes details such as GSTIN/UIN, trade name, ARN, tax period, and the reduction amount apportioned among SGST/UTGST and CGST portions of IGST. Reductions are categorized into rectifications, refunds to UIN holders, refunds for exports or supplies to SEZ, and other reasons, as per relevant sections of the CGST/SGST and IGST Acts.
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