Itc excess and shortfall adjustment accepted in gst act

A Gst registered regular scheme dealer itc excess and short falls adjustment accepted in gst act.

year :20-21 itc claim as per gstr3b rs:12,50,000/- itc claim as per gstr2a rs:10,50,000/-

year :19-20 itc claimed as per gstr3b rs:9,60,000/- itc claimed as per gstr2a rs:10,60,000/-

Question:

1.Dealer itc excess claimed amount adjustment itc short fall amount accepted under gst act.

2.Dealer itc excess claimed amount pay procedure.