SGST and UTGST refund reporting records taxpayer details, PFMS data, and disbursed amounts in a prescribed GST form. A prescribed GST report records the list of taxpayers whose SGST/UTGST refund has been released by the Centre, with GSTIN or Temp. ID, PFMS transaction details, RFD-05 reference particulars, transaction date, and refund amount, together with month- and state-wise reporting and a total. The report is generated separately in this form and forwarded to the Department of Revenue, but it does not form part of the settlement process.