Input tax credit mismatch: guidance limits allowable excess ITC to specified caps and ties eligibility to supplier reporting. Clarification explains that transitional rule-based caps permitted registered persons to claim ITC in GSTR-3B in excess of GSTR-2A only up to specified limits during successive sub-periods, subject to the substantive condition that tax on the supply was paid by the supplier; verification and documentation requirements from the earlier circular apply, amounts beyond the applicable cap are inadmissible, cumulative adjustments for certain grouped months must be made as directed, and from the later amendment ITC is allowable only as communicated in FORM GSTR-2B.