GST refund recovery reporting format standardizes taxpayer-wise entries, demand details, and tax-head wise recovery accounting. A GST reporting format is prescribed for compiling a list of taxpayers from whose refund recovery has been made. The report captures, for a specified year and month and for a particular State, the GSTIN or temporary ID of each taxpayer, the demand order number and date, the refund order number and date, and the amounts involved in the refund adjustment and recovery. The statement separates the figures by major head and tax component, including IGST, CGST, SGST/UTGST and cess, so that amounts transferred out of sanctioned refund and amounts transferred to recovery are recorded in a structured manner.