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GST STL - 05.09 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 - GST

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1. Rule 8 - Report relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) due to Integrated Tax apportioned earlier but subsequently refunded. - Goods and services Tax Settlement of funds Rules, 2017.