Purpose of the Form
Alerts you that ITC availed in GSTR-3B exceeds ITC available in GSTR-2B past the Rule 88D tolerance.
Chapter 7: DRC-01C – ITC mismatch intimation (GSTR-2B vs GSTR-3B)
Practical Tips
- Again, 7 days to pay/reverse excess ITC (DRC-03) or justify the variance in Part B.
- Reconciliation should cite supplier-wise break-up and pending amendments.
- Ignoring it can block subsequent GSTR-1 and trigger recovery action.
Rate this chapter
- ★★
- ★★
- ★★
- ★★
- ★★
ABOUT US
Masters India is a GST Suvidha Provider (GSP) appointed by Goods and Services Tax Network (GSTN), a Government of India enterprise.
CONTACT US
Procapitus Business Park, 4th Floor, D 247/4A, Sector 63 Rd, Noida, Uttar Pradesh 201301
info@mastersindia.co
SOCIAL LINKS
ISO 27001
Certified
Certified