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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.


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  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): gst.gov.in, Team EZTax.in

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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.