There is difference in ITC as per Books and as per GSTR 3B of Rs. 40 (The amount in book is less then what is claimed in 3B) So the difference in amount is to be paid along with Annual Return GSTR 9 or to be reported in GSTR 9C (Audit Report)

Reply— If the credit availed in FORM GSTR-3B is greater than the credit available in FORM GSTR-2A, in such case, the value in row 8D shall be Negative, if this difference is occured due to non filing of return by supplier of goods or service, taxpayer may file Annual return with these Negative figures if he is in possession of  Proper invoices and goods or services or both.