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    <title>List of registered taxpayers where the liability of payment of Integrated Tax is reduced due to an amendment in the amount payable after the payment on account of rectification of return or who have claimed refund of supplies or any other reduction</title>
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      <description>Registered taxpayers whose Integrated Tax liability is reduced after an amendment in the amount payable are to be reported in a prescribed tabular statement. The form records GSTIN/UIN, trade name or legal name, ARN, tax period of ARN, and the amount by which previously apportioned IGST is reduced, including the SGST/UTGST and CGST portions. Reductions are classified as rectification of return, refund to UIN holders, refund against exports or supplies to SEZ, or any other reason.</description>
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