Inter State supply reporting: ensure place of supply-wise disclosure and correct ITC reversal classification for accurate credit settlement. Registered persons must report place of supply-wise inter State supplies to unregistered persons, composition taxpayers and UIN holders in both outward statements and the return to ensure correct destination based settlement. Total ITC is auto populated from the inward statement into the return; registered persons must record absolute ineligible reversals and temporary reversible reversals in the designated reversal sub tables so that Net ITC equals auto populated total less these reversals and only that net amount is credited to the electronic credit ledger.