Section 8(vi) in The Goods and services Tax Settlement of funds Rules, 2017
(vi)list of registered taxpayers where Integrated Tax paid was apportioned due to inter-State inward supplies for which input tax credit was declared as ineligible previously and was apportioned but has now become eligible, as provided under section 17 of the Central Goods and Services Tax Act and State Goods and Services Tax Act (or section 21 of the Union Territory Goods and Services Tax Act), leading to reduction in Integrated Tax to be apportioned in FORM GST STL 05.07.
