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    <title>List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned, and whose demand was subsequently reduced due to refund of pre-deposit and interest</title>
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    <description>Prescribed report format for listing registered taxpayers whose Integrated Tax had already been apportioned and whose demand was later reduced because of refund of pre-deposit and interest. The form captures taxpayer identification details, appeal order and demand order particulars, and the amounts relating to IGST deposit and the SGST or UTGST and CGST portions of both the deposit and interest accrued on refund of pre-deposit, in connection with sections 107, 112, and 56 of the CGST or SGST Act.</description>
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