Adjustment of funds between Centre and State through refund recovery and cash ledger transfers across GST heads. Provides a reporting format for the adjustment of funds between Centre and State where amounts are recovered out of refund and transferred among cash ledger heads. The form records the year, State, month, and amounts transferred from and to IGST, CGST, SGST/UTGST, and Cess. It requires separate disclosure of recovery out of refund, transfer from cash ledger, total amounts, and the net amount to be transferred between the specified tax heads.