IGST recovery and appeal deposit reporting format for apportionment of tax, interest, penalty, CGST and SGST Prescribes a reporting format for the list of registered persons from whom IGST amount has been recovered against demand or who have deposited the admitted IGST amount at the time of filing appeal. The form records GSTIN, trade name or legal name, order details, category of IGST amount, debit entries in cash and credit ledgers, recovery or admitted deposit, and apportionment between tax, interest, penalty, CGST and SGST or UTGST. It also classifies the amount as Category A, IGST amount recovered on demand, or Category B, admitted IGST amount deposited at the time of filing appeal.