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      <description>Apportionment of IGST amounts recovered on demand and admitted amounts deposited at the time of filing appeal is to be reported in a prescribed monthly statement showing distribution by State or Union Territory and by component of tax, interest, penalty and compounding amount. The report captures the total amount recovered or deposited and the corresponding apportionment into the CGST portion of IGST and the SGST/UTGST portion of IGST, in the format indicated for GST STL-3.01.</description>
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