Advisory for Online Compliance Pertaining to ITC mismatch -GST DRC-01C
GST
Dated:- 16-11-2023
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. T
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