Why is the Inward supplies liable to reverse charge mentioned in 3.1 table of GSTR 3B not matching with Inward supplies liable to reverse charge in 4.1 table?

In the GSTR 3B report:

Table 3.1: The “Inward supplies liable to reverse charge” includes both eligible and ineligible transactions.

Table 4.1: The “Inward supplies” section includes only the transactions that are eligible for Input Tax Credit (ITC).

Therefore, the difference arises because Table 3.1 accounts for all inward supplies liable to reverse charge, while Table 4.1 only accounts for those eligible for ITC.