Input tax credit reporting captures inter-State inward supplies where earlier ineligible credit becomes eligible under GST rules. Reduction is to be reported for inter-State inward supplies where input tax credit was earlier declared ineligible but is subsequently claimed as eligible. The prescribed GST report requires taxpayer-wise particulars such as GSTIN, trade name, ARN details, tax period, invoice references, and the amounts of ITC earlier treated as ineligible and now claimed as eligible, together with the SGST/UTGST and CGST portions of IGST.