ITC of Invoices not appearing in GSTR 2A

Sreejith G Kammath (Mr) (189 Points)

09 May 2019  
In a case the supplier has not uploaded the invoices by filing GSTR 1 , but recipient has claimed ITC in GSTR3B. Now there is mismatch/difference of ITC in Annual Return, as the recipient has made an excess claim of ITC not appearing in GSTR 2A.

Please suggest possible solution to resolve the mismatch.