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    <title>Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal</title>
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    <description>Prescribes a reporting format for the distribution of IGST amounts recovered against demand, deposited for filing appeal, and paid by way of compounding. The form records the year, month, State or Union Territory, category of IGST amount, amounts recovered or deposited, and the apportioned tax, interest, penalty, compounding amount, and CGST and SGST/UTGST portions of IGST. The notes identify the relevant recovery, appeal, and compounding provisions and define the three distribution categories.</description>
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      <description>Prescribes a reporting format for the distribution of IGST amounts recovered against demand, deposited for filing appeal, and paid by way of compounding. The form records the year, month, State or Union Territory, category of IGST amount, amounts recovered or deposited, and the apportioned tax, interest, penalty, compounding amount, and CGST and SGST/UTGST portions of IGST. The notes identify the relevant recovery, appeal, and compounding provisions and define the three distribution categories.</description>
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