Input tax credit reporting: mandatory disclosure and reversal for ineligible credits to prevent wrongful utilisation and interest liability. Taxpayers must not edit auto populated totals in Table 4(A) of Form GSTR 3B to remove ineligible credits; permanently blocked credits and reversals under Rules 38, 42, 43 and Section 17(5) are to be declared in Table 4(B)(1), reclaimable or temporary reversals under Rule 37 and Sections 16(2)(b) and 16(2)(c) in Table 4(B)(2), reclaimed amounts in Table 4(D)(1), and time barred or cross State ineligible credits in Table 4(D)(2). Net ITC in Table 4(C) equals (4A - [4B(1) + 4B(2)]) and will credit the electronic credit ledger; expired rectification requires filing Form GST DRC 03 to reverse credits.