Advisory for Online Compliance Pertaining to ITC mismatch -GST DRC-01C

Goods and Services Tax – GST Dated:- 16-11-2023 – News – Difference in Input Tax Credit (ITC) available in GSTR-2B ITC claimed in the GSTR-3B Dear Taxpayers, 1. It is informed that GSTN has developed a functionality to generate automated intimation in Form GST DRC-01C which enables the taxpayer to explain the difference in Input tax credit available in GSTR-2B statement ITC claimed in GSTR-3B return online as directed by the GST Council. This feature is now live on the GST portal. 2. This functionality compares the ITC declared in GSTR-3B /3BQ with the ITC available in GSTR-2B /2BQ for each return period. If the claimed ITC in GSTR 3B exceeds the available ITC in GSTR-2B by a predefined limit or the percen

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