Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in Form GSTR-3B and statement in FORM GSTR-1

Inter State supply reporting: ensure place of supply disclosure in GSTR 3B and GSTR 1 to secure correct tax allocation.

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 GSTR 1; ensure customer state data and invoice PoS are correct. Table 4 of GSTR 3B is auto populated from GSTR 2B but registrants must report reversals and ineligible ITC: absolute/non reclaimable reversals under 4(B)(1), temporary/reclaimable reversals under 4(B)(2); net ITC credited to the electronic credit ledger equals 4A-[4B(1)+4B(2)].