ITC mismatch

Hello All,

I have read few answers related to GSTR 2A and 3B mismatch, many of us said we can utilise balance as per 3B but as per law in order to utilise ITC one have to comply sec 16 read with sec 36 & 37, that is one must have valid invoice, and goods must be received and supplier had paid taxes to govt and he must have furnished return.

Can any one give me clarity what to do with ITC mismatch between 2A and 3B.