Input Tax Credit reconciliation clarified with capped excess credits allowed subject to supplier reporting, verification and certificates required. Clarification directs that differences between ITC claimed in FORM GSTR-3B and ITC in FORM GSTR-2A for 01.04.2019-31.12.2021 be addressed by applying Circular No. 183/15/2022-GST for 01.04.2019-08.10.2019, and by allowing additional ITC under rule 36(4) for later subperiods only within prescribed capped excesses subject to verification that tax was paid by the supplier and production of required certificates; from 01.01.2022 ITC is admissible only as communicated in FORM GSTR-2B.