We reconciled GSTR 3B and GSTR 2A we found that some vendors not uploaded invoices for the period 2017-18. But we have invoices for the ITC claimed. In GSTR 9 its showing we claimed excess input. whether we have to pay tax or not?

Reply— 

 If the credit availed in FORM GSTR-3B is greater than the credit available in FORM GSTR-2A, in such case, the value in row 8D shall be negative, if this difference is occured due to non filing of return by supplier of goods or service, taxpayer needs to file Annual return with these negative figures.

The taxpayer is not required to reverse input tax credit if he is in possession of  proper Invoices and goods or services or both.