GSTR 2B

Hey,

If I claim ITC as per GSTR 2B I have doubts on certain scenarios whether to do or not .

1. If ITC as per my books as 1,00,000 and in GSTR 2B it shows as 2,00,000 and after reconciling the same, matched ITC was 80,000. So, tell me which ITC should I claim ?

2. Certain ppl said lyk you can claim all the inputs available in GSTR 2B, But what if there are invoices reflected in 2B is not mine.? can i claim ?

3. And How to pass the ITC 5% provision entry in tally ?


I don't have exact clear view of the above first 2 points. pls mention with references.

Thanks in advance.