GST refund reporting for recovered dues requires disclosure of appeal-based refund amounts, interest, and tax-wise breakup. Reduction is to be reported where outstanding dues recovered under the GST recovery mechanism are subsequently refunded pursuant to an appeal order, together with the interest payable on that refund. The reporting format captures taxpayer-wise details such as GSTIN, demand order particulars, appeal order particulars, the amount of outstanding dues refunded due to the appeal order, and the SGST/UTGST and CGST portions attributable to IGST, with a total column for aggregation.