State-wise consolidated statement showing a summary wherein Integrated Tax paid by taxpayer has already been apportioned but subsequently the liability of Integrated tax of the taxpayer is reduced due to various provisions of the CGST Act, SGST Act and UTGST Act leading to a reduction in amount to be apportioned to Centre (Central Tax) and from State (State Tax)/Centre (Union Territory Tax)

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....STL - 05.01<br>GST<br>Superseded vide Notification No. G.S.R. 225(E) dated 30-03-2026&nbsp;w.e.f. 01-04-2025 Report GST STL - 05.01 State-wise consolidated statement showing a summary wherein Integrated Tax paid by taxpayer has already been apportioned but subsequently the liability of Integrated tax of the taxpayer is reduced due to various provisions of the CGST Act, SGST Act and UTGST Act....

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....refund of deposit made for filing appeal alongwith interest (details coming from STL 5.05) &nbsp; &nbsp; 5. Reduction on account of interest apportioned earlier on account of mismatch of ITC/Credit Note but now reclaimed (details coming from STL 5.06) &nbsp; &nbsp; 6. Amount apportioned on account of inter-State inward supplies for which ITC was declared as ineligible....