GST refund recovery settlement format tracks amounts credited to the Centre and State/UT accounts. Prescribes a GST reporting format for settlement between the Centre and the State/UT where recovery is made out of a refund. The form captures GSTIN or temporary ID, demand order details, refund order details, the amount of refund claimed under the relevant tax heads, and the recovery made from that refund towards tax, interest, penalty, fees and other amounts. It also records the net amount to be credited to the State/UT and the net amount to be credited to the Centre, including allocation to the central tax account, IGST account and cess account.