Inter-State supply reporting: require correct place-of-supply and ITC reversal reporting to ensure accurate GSTR-3B and GSTR-1 filings. 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 corresponding tables of FORM GSTR-1, ensuring invoices and customer state data are accurate. Auto-populated ITC in Table 4(A) from FORM GSTR-2B includes eligible and ineligible credits; absolute reversals and ineligible credits are to be reported in Table 4(B)(1), temporary/reclaimable reversals in Table 4(B)(2), and Net ITC credited to the electronic credit ledger as 4A minus [4B(1)+4B(2)].