Comparison between old ITC claim as per GSTR 2A and new method of 120% Claim and which is better

As per my understanding regarding claim of ITC, one should utilize credit as per GSTR 2A(old method) if supplier did not upload invoices then we cannot avail credit as per GSTR 3B But as per new method of 120% one can claim credit as per GSTR 2A plus 20% of uploaded amount of ITC that means ACT allows us to take credit of not uploaded invoice also, so i think this new method of claiming credit is beeficial compared to old. is it correct. tell me your views also