Refund recovery adjustment through inter-head fund transfer across IGST, CGST, SGST/UTGST and Cess heads. Adjustment of funds between the Centre and the State is recorded where a recovery is made out of a refund, with separate reporting for IGST, CGST, SGST/UTGST and Cess. The prescribed format captures the State, year and month, and provides columns for amounts transferred from and to the relevant major heads, reflecting the movement of sums across tax heads after refund recovery. The form also contains a net amount section for the transfer positions between IGST, CGST, SGST/UTGST and Cess, so that the final adjustment can be presented in a structured reconciliation statement.