Integrated Tax apportionment reporting tracks later liability reductions affecting settlements to Centre, State and Union Territory tax accounts. State-wise consolidated reporting is prescribed for reductions in the amount settled to the Centre and to States or Union Territories after Integrated Tax has already been apportioned, where the taxpayer's Integrated Tax liability is subsequently reduced under the CGST Act, SGST Act, UTGST Act or related IGST adjustment provisions. The statement captures reductions for ineligible input tax credit later becoming eligible, refunded recovery of outstanding dues with interest, and other reasons excluding rectification of return for amounts already apportioned.