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    <title>Reduction due to interest apportioned earlier on account of mismatch of ITC/Credit Note but now reclaimed</title>
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      <description>Interest previously apportioned on account of a mismatch relating to ITC or a credit note is reduced when later reclaimed. The report records taxpayer-wise details such as GSTIN, trade name, category of IGST available for distribution, original invoice or credit note number, date of original apportionment, reclaim date, amount of interest reclaimed, and the SGST/UTGST and CGST portions of IGST.</description>
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