Partner - Audit & Assistance
4825 Points
Joined December 2018
Note, the requirement to match GSTR 2A (GSTR 1 filed by vendor) was applicable from 1st October 2019 only. Therefore, if you had a valid invoice, received goods/services, and made full payment to the vendor, the ITC is your right and is eligible. You should've claimed irrespective of the vendors returns.
Also, when did vendor correct his return? Was it before time limits (20th Oct 2019?) If yes, then agree with above answers.