< >
e-File your ITR &
Get a max. Refund
3700+  Google Reviews | over 8+ years

  Authorised ERI w  Indian Flag  Income Tax Department
  Plan, Prepare, Save, e-file Indian Taxes    LIVE
  Salary, Trading, Cryptos, Capital gains, Business Income
  Prepare Original, Belated or Revised Returns
  Prepare Updated (ITR-U) or Defective Returns for last 2 years

Home > News > GSTLast Updated: Nov 15th 2023

GST DRC-01C Compliance Advice on ITC Mismatch

GSTN introduced functionality to produce automated notifications in Form GST DRC-01C. which explained the difference between ITC available in GSTR-2B and ITC claimed in GSTR-R3B.

Latest Tax News from

  1. GSTN has developed a functionality that allows taxpayers to explain the difference between ITC available in GSTR-2B statements and ITC claimed in GSTR-3B returns online, as directed by the GST Council. The GST portal now has this feature available.
  2. For each return period, this functionality compares the ITC declared in GSTR-3B/3BQ to the ITC available in GSTR-2B/2BQ. If the claimed ITC in GSTR 3B exceeds the available ITC in GSTR-2B by a specified limit, or the percentage difference exceeds the configurable threshold, the taxpayer will receive a DRC-01C notification.
  3. When a taxpayer receives an intimation, he or she must respond using Form DRC-01C Part B. The taxpayer may provide details of the payment made to settle the differences using Form DRC-03, or an explanation for the difference, or a combination of both options.
  4. If the impacted taxpayers do not file a response on Form DRC-01C Part B, they will be unable to file their subsequent period GSTR-1/IFF.

Source(s):, Team

Follow our Channels
Get the latest tax news directly on your mobile

We've moved from to

How to get help from

Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.