https://www.taxtmi.com/acts?id=53922 Reduction of amounts apportioned to the Centre, State or Union Territory tax accounts is reported monthly through the common portal where Integrated Tax previously apportioned is later reduced because it is refunded, or because ineligible credit has later become eligible under the specified input tax credit provisions. The consolidated statement is furnished in FORM GST STL-5.01, with taxpayer-wise reports in FORMS GST STL-5.02, GST STL-5.03 and GST STL-5.04 depending on the basis of reduction. en-us Tue, 31 Mar 2026 16:01:48 +0530 Fri, 26 Jun 2026 14:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53922 Reduction of amounts apportioned to the Centre, State or Union Territory tax accounts is reported monthly through the common portal where Integrated Tax previously apportioned is later reduced because it is refunded, or because ineligible credit has later become eligible under the specified input tax credit provisions. The consolidated statement is furnished in FORM GST STL-5.01, with taxpayer-wise reports in FORMS GST STL-5.02, GST STL-5.03 and GST STL-5.04 depending on the basis of reduction. Act-Rules GST Tue, 31 Mar 2026 16:01:48 +0530 https://www.taxtmi.com/acts?id=53922