Inter-State supply reporting: require place-of-supply disclosure in GSTR-1 and correct ITC reversal reporting to secure accurate credit 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 in the appropriate tables of Form GSTR-1; auto-populated ITC from Form GSTR-2B appears in table 4(A) of GSTR-3B, but ineligible or reversed ITC must be reported in table 4(B) (permanent reversals in 4(B)(1), temporary/reclaimable reversals in 4(B)(2)) so that net ITC in table 4(C) correctly represents amounts credited to the electronic credit ledger.