Unutilized input tax credit report format tracks inter-State inward supplies, apportionment, and unavailed credit eligibility. Prescribes a GST report format for listing registered persons who have made inter-State inward supplies and whose unutilized IGST input tax credit remains available for apportionment up to the specified period. The report captures GSTIN, trade name, ARN, tax period of return, and the SGST/UTGST and CGST portions of the unavailed IGST ITC, with separate breakup for domestic transactions and imports and a grand total. It covers recipient taxable persons who have filed returns but have not availed input tax credit by the specified period under the time limit for availing credit.