Input Tax Credit discrepancies: procedures to verify ITC claims where GSTR-3B exceeds GSTR-2A, requiring documentary certification. Clarification directs that discrepancies between ITC claimed in Form GSTR-3B and amounts in Form GSTR-2A for FY 2017 18 and 2018 19 arising from supplier reporting errors be examined by the proper officer for fulfilment of ITC eligibility: possession of tax invoice, receipt of goods or services, payment of value and tax, timeliness, and any required reversals. Verification of supplier tax payment requires a UDIN bearing certificate from a Chartered or Cost Accountant in larger cases, or a supplier certificate in smaller cases. The guidance is case specific, limited to bona fide errors and ongoing proceedings for the two years.