Mismatched ITC Found in Month but No Mismatched ITC Found in GSTR 9

sujit naha (accountant) (350 Points)

07 March 2021  

financial year 2019 -2020

1) ITC Mismatched found in -- May and Nov'19

2 ) All Mismatched ITC Invoices uploaded by Supplier on -- Feb'20

3) Result : No Mismatched ITC found at GSTR-9 for 2019 -2020

question: Can GST Authority Impose Penalty/ Interest / Show Cause etc. for above incidents ???

please reply with Rules