The mismatch in input tax credit is due to the incorrect details entered by the supplier. What is the procedure to followed by the recipient?

1. If the supplier declares incorrect details in its FORM GSTR-1 or does not declare a particular supply in FORM GSTR-1, the recipient has an option of
   modifying/deleting/adding such details in FORM GSTR-2.
2. Once the recipient modifies/deletes/adds such details in its FORM GSTR-2, the supplier will be intimated of such modification/deletion/addition in FORM GSTR-1A.
3. The supplier has the option to accept or reject such modification/ deletion/ addition.
4. If the supplier accepts such modification/deletion/addition, his FORM GSTR-1 is also amended accordingly and the issue of mismatch of credit does not arise.
5. However, if the supplier rejects such modification/deletion/addition, then there will be a mismatch in the claim of input tax credit availed by the recipient.
6. Such mismatch in input tax credit will be communicated to the supplier in FORM GST MIS-1 and in to the recipient in FORM GST MIS-2 on or
   before the last day of the month in which such matching is carried out.
7. 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.
8. If the supplier/recipient does not correct the discrepancy, the tax payable on account of such mismatch will be added to the output tax liability of the recipient in the month succeeding the month in which discrepancy is made available.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO.35)