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    <title>List of registered taxpayers where wrongly settled amount has been recovered</title>
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    <description>GST STL-5.04 prescribes a reporting format for registered taxpayers where wrongly settled amounts have been recovered. The form records the State or Union Territory, reporting year and month, and taxpayer details such as GSTIN/UIN, trade name or legal name, ARN, and tax period of ARN. It also requires disclosure of the recovery of already settled amounts, split into the SGST/UTGST portion of IGST and the CGST portion of IGST, with a total at the end.</description>
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