IGST interest and advance ruling fee reporting format covers apportionment to States and tax-period-wise entries. Reporting format for registered persons who have paid interest on IGST related to returns and fee deposited for filing advance ruling applications under IGST. The format records GSTIN, trade name, ARN, tax period, interest paid, and the SGST/UTGST and CGST portions of IGST interest and advance ruling fee for State/UT-wise reporting. Interest is to be apportioned among the States of the recipient, and the advance ruling fee deposited under IGST is to be apportioned to the concerned States.