The mechanism provided under Section 42 r/w rule 69 for matching of ITC is not in effect yet. Section 43A provides for the procedure of availing ITC in a manner prescribed (manner to be provided by rules itself). Rule 36(4) was inserted with effect from. 09.10.2019. Therefore, effectively no matching of ITC was required up to 08.10.2019.
source https://www.caclubindia.com/articles/itc-mismatch-gstr-3b-vs-gstr-2a-2b-rule-36-4-its-constitutional-validity-44851.asp
source https://www.caclubindia.com/articles/itc-mismatch-gstr-3b-vs-gstr-2a-2b-rule-36-4-its-constitutional-validity-44851.asp
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