Section 8(iv) in The Goods and services Tax Settlement of funds Rules, 2017
(iv)list of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned, and whose demand was subsequently reduced due to refund of amount deposited for filing appeal and interest thereon, as provided under sections 107 and 112 of the Central Goods and Services Tax Act and the 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 05.05.
