Pending ITC

Dear Naveen.
Entry for ITC claimed in May 2020 of Jan -20 can be pass in books of accounts as below:

in Fy 2019-20
Pending IGST input ....Dr
To IGST input..... Cr

But as such you are not required to pass any entry for the same , because the ITC claimed as per books in comparison to GSTR 3B is excess by Rs.2160/- , so just prepare Reconciliation statement as it is finally Claimed in Next FY in month May-20

Thank you Sir,
earlier I have not pass any entry but when I entered purchase entry book balance and gst portal balance both are not match

Instead of IGST Input it should be Pending IGST Input account