Notice of GSTR 2a vs GSTR 3b

sheik javid (student) (281 Points)

21 April 2021  
Recently I received notice from State Government regarding ITC availed

GSTR 2a
(ITC) - 98600

GSTR 3b ( ITC availed) - 72183

difference - 26417Rs

as per notice they are asking why not availed such above mentioned ITC .

But actually my sales is less than my purchase. At this point what can I do?