Input tax credit reconciliation: recipients must verify and amend inward supply statements, triggering auto updates to supplier records. Recipients must match, verify and validate supplier-populated entries in GSTR-2A against purchase records, modify or delete incorrect entries, add omitted invoices or notes, declare supplies under reverse charge and imports attracting IGST, and file the inward supply statement so that amendments auto-populate the supplier's GSTR-1A; the statement separately identifies supplies eligible for input tax credit and supplies where credit is ineligible or restricted, with prescribed particulars and timelines.