Visit following website and you will get some idea about how to draft reply.
https://www.knowyourgst.com/question/notice-for-mismatch-of-gstr-3b-and-gstr-2a-reply-format/5469/#:~:text=The%20spate%20of%20notices%20on,and%20100%25%20scrutiny%20for%20all.
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