Inter State supply reporting: ensure correct place of supply entries and GSTR 3B/GSTR 1 reconciliation for ITC accounting. Requires registered persons to 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 in Form GSTR 1, and to maintain correct customer state data. Prescribes that total ITC auto populated from Form GSTR 2B appears in table 4(A), absolute ineligible reversals are reported in table 4(B)(1), temporary/reclaimable reversals in table 4(B)(2) with reclaimed amounts shown in table 4(A)(5) and table 4(D)(1), and net ITC credited to the Electronic Credit Ledger equals 4A minus [4B(1)+4B(2)].