Debit note (purchase return) urgent

Sumeet Gupta (123 Points)

23 December 2020  
where to show itc corresponding to purchase return in GSTR 3b.

1. Is it to be reduced from "All other ITC" i.e table 4(a)(5)
or
2. Is to be shown as ITC reversal-others
i.e table 4(b)(2)