Itc excess claim notice issued

A registered dealer notice for intimation discrepancies in the returns after scrutiny

Year:2017-18 

As per gstr3b rs:4334235/-

As per gstr2a rs:4300813/-

Difference rs:33421/-

Year:2018-19

As per gstr3b rs:5183118/- 

As per gstr2a rs:5216351/-

Difference rs:-33233/-

Year :19-20

As per gstr3b rs:4821943/-

As per gstr2a rs:4642760/-

Difference rs:179273/-

Year:20-21

As per gstr3b rs:3318041

As per gstr2a rs:3239682 /-

Difference rs:78359/-

Question:

Dealer itc excess and short fall difference tax pay compulsory.