Input Tax Credit reporting: reversals and ineligible credit must be declared under specific GSTR 3B tables to ensure correct ECL credit. 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 Form GSTR 1 tables; portal auto population does not replace the obligation to ensure correct PoS. Total ITC is auto populated into table 4(A) from Form GSTR 2B; absolute reversals and ineligible credits (rules 38, 42, 43 and section 17(5)) go in 4(B)(1), temporary reversals in 4(B)(2), time barred or recipient mismatch items in 4(D)(2), and net ITC in 4(C) = 4(A) - [4(B)(1)+4(B)(2)].