Input tax credit mismatch between GSTR-3B and GSTR-2A to be verified under section 16 conditions and supplier certificates. Clarification addresses differences between Input Tax Credit claimed in FORM GSTR-3B and credit reflected in FORM GSTR-2A for FY 2017-18 and FY 2018-19. The discrepancy may arise from supplier-side reporting errors such as non-filing or filing of FORM GSTR-1, wrong classification of B2B supplies as B2C, or use of an incorrect GSTIN, and is to be examined under the prescribed verification procedure rather than treated automatically as ineligible credit. The proper officer must verify the conditions under section 16, including supporting invoices, receipt of supplies, payment to the supplier, and any reversal under sections 17 or 18.