Inter-State supply reporting: report place-of-supply-wise details in returns and report ITC reversals per GSTR-3B accurately. Registered persons must report place-of-supply-wise inter-State supplies to unregistered persons, composition taxpayers and UIN holders in Table 3.2 of FORM GSTR-3B and the corresponding tables of FORM GSTR-1; maintain correct customer state data and reflect GSTR-1 amendments in Table 3.2. ITC totals are auto-populated from FORM GSTR-2B but registered persons must record permanent ineligible reversals in Table 4(B)(1), temporary/reclaimable reversals in Table 4(B)(2), compute Net ITC as 4(C)=4(A)-[4B(1)+4B(2)] and ensure only net ITC is credited to the electronic credit ledger; time-barred credits go in Table 4(D)(2).