If the input tax credit availed in respect of certain supplies does not match with the details uploaded by the supplier, what is the procedure to be followed?

1. If the input tax credit claimed by the recipient is in excess of the output tax declared by the supplier for the same supply or where the supplier does not declare such outward supply in the returns, the discrepancy will be communicated to the supplier in FORM GST MIS-1 and to the recipient in FORM GST MIS-2 on or before the last day of the month in which such matching is carried out.
2. On receipt of such communication, either the supplier or the recipient can rectify the details so as to match the claim of input tax credit.
3. Where the supplier rectifies the mistake, the amount claimed as credit
   shall be allowed, and the supplier shall be liable to pay due tax and interest thereon.
4. However, where the supplier does not accept the excess input tax credit claimed by the recipient, such excess shall be added to the output tax liability of the recipient in the following month, and interest shall be payable on such amount by the recipient.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 33)