Contradiction between ITC Rules and GSTR- 2A

ITC Rules says >> ITC will be taken after received of Goods /Service ...

GST Rules   Says >> Should Matched between ITC Taken amount and GSTR-2A

But contradiction is here :--

Example :  Uttarpradesh Supplier Issued Invoice dated 31/01/21 and We Received said Materials on 05/02/21

As per ITC rules , we have to take ITC on Feb 21 

Result : in GSTR-2A --- For Jan 21 -- Excess ITC and For Feb 21 -- Shortage ITC

Question : What Can We do in above incidents ???

Please reply.      thanks