The advisory clarifies the operation and upcoming validations for the Electronic Credit Reversal and Re-claimed Statement (ITC Reclaim Ledger) and the RCM Liability/ITC Statement (RCM Ledger) to ensure accurate reporting and prevent excess ITC claims. The ITC Reclaim Ledger tracks temporary ITC reversals in Table 4(B)(2) and subsequent reclaims in Tables 4(A) (5) and 4(D)(1) of GSTR-3B. The RCM Ledger, tracks RCM liability in Table 3.1(d) and corresponding ITC in Tables 4(A)(2)/(3). While warnings currently appear, the portal will soon block GSTR-3B filing where reclaims or RCM ITC exceed available balances. Taxpayers with negative balances must mandatorily reverse excess ITC or pay additional RCM liability before filing.