Gst itc difference adjustment procedure 20-21 year

A gst registered regular scheme dealer itc claim details mentioned below in f.y.20-21.

In case-1:

Itc claim as per gstr3b rs:12,50,000/-

Itc claim as per gstr2a rs:10,50,000/-

In case-2:

Itc claim as per gstr3b rs:10,50,000/-

Itc claim as per gstr2a rs:12,50,000/-

Question:

Dealer itc claim taken invoicies entred books based every month.

2.dealer above two cases itc claim difference adjustment procedure in f.y.20-21.