What if the invoices do not match? Whether ITC given or denied? If denied, what action is taken against supplier?

If invoices in GSTR-2 do not match with invoices
in counter-party GSTR-1, the ITC will be reversed if the
mismatch continues even after it is made known to both
and still it is not rectified. Mismatch can be because of two
reasons. First, it could be due to mistake at the side of the
recipient, and in such a case, no further action is required.
Secondly, it could be possible that the said invoice was
issued by supplier but he did not upload it and pay tax on
it. In such a case, recovery action shall be taken against the
supplier. In short, all mismatches will lead to proceedings
if the supplier has made a supply but not paid tax on it.