Section 4(1)(f) in The Goods and services Tax Settlement of funds Rules, 2017
(f)list of registered persons in a State or Union Territory who have made imports, on which input tax credit is declared as ineligible as provided for in section 17 of the Central Goods and Services Tax Act and State Goods and Services Tax Act and section 21 of the Union Territory Goods and Services Tax Act, in FORM GST STL - 01.10.