A registered dealer itc claim comparison gstr3b vs gstr2b as per gst portal f.y.22-23.
itc short fall some months gstr3b rs:100 vs gstr2b rs:120
itc claim excess some months gstr3b rs:130 vs gstr2b rs:100
dealer March-23 gstr3b return shortfall and excess itc claim adjustment compulsory.
As per Section 162(aa) of CGST cannot claim ITC not reflected in your GSTR-2B.
So prepare the party wise Reconciliation statement the ITC claimed & reflected in 2B & any short fall or excess claimed need to be reverse or claim accordingly.