Yeah.... Very Good Question Mr. Karan, I appreciate You...
These columns are ITC reversal/reclaim. It means, (You know the payment details like. Received inward supplies from a supplier and we use the invoice related ITC. But, We didn't pay the amount within 180 days) the columns used for above said not pay the invoice amount to suppliers then we/automatically reverse the invoice related ITC in GSTR 1 as liability......
CAclubindia
