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Value-Added tax (VAT) UK Report issue

In D365, value-added tax (VAT) declaration VAT 100 report (pdf) shows difference comparing with VAT Declaration JSON (UK) (excel). The discrepancy comming from a reverse charge being incorrectly coded as reverse charges.

The Adjs were made to correct. After reviewing the accounting records, the reverse charge debits and credits were found to offset each other. How come one report VAT 100 showing all correct figures, while VAT Declaration JSON does not?

The Difference is in Box 4 – VAT that is reclaimed in the period on purchases and other inputs, including acquisitions from the EU and Box 5 – The net VAT to pay to HMRC or to reclaim.

VAT 100 :

Sales tax payable - General 86

Sales tax payable - Reverse chargel 73 (reverse charges payables = receivables +23, -23)

Purchase tax receivable - Reverse charge -73 (reverse charges payables = receivables -23, +23)

Purchase tax receivable - General -500

As per Box 5 in VAT 100 – The net VAT to pay to HMRC or to reclaim is should be = 414 (88+73-73-500).

While VAT Declaration JSON (UK) shows less of 23 = 391 (86+73-50-500)

Sales tax payable - General 86

Sales tax payable - Reverse chargel 73 (reverse charges payables = receivables +23, -23)

Purchase tax receivable - Reverse charge -50 (reverse charges payables = receivables -23, +23)

Purchase tax receivable - General -500

Why is one amount not being considered? There are only two entries with this amount, and they cancel each other out.