CA Pratibha Goyal | Oct 6, 2023 |

FAQs on Form DRC-01C: Intimation of difference in ITC available as per GSTR-2B and ITC claimed as per GSTR-3B

Goods and Service Tax Network (GSTN) has issued an advisory on the difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-3B. Central Board of Indirect Taxes and Customs (CBIC) inserted Rule 88D in CGST Rule, 2017 dealing with the difference in input tax credit available in GSTR-2B and ITC availed in GSTR-3B vide issuing Notification No. 38/2023 – Central Tax dated 04th August 2023. This Functionality in the form of DRC-01C is now operational on the GSTN Portal.

GSTN issues Advisory on DRC-01C Difference in ITC as per GSTR-2B & GSTR-3B

Here are the FAQs and manual for steps on filing Form DRC-01C, Intimation of difference in ITC available as per GSTR-2B and ITC claimed as per GSTR-3B.

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Tags: FAQs, form gstr 3b, FORM GSTR-2B, GST FAQ's, GST Notice, GSTN, GSTN Advisory, GSTR 2A, GSTR 3B, GSTR-2B, GSTR-3B Mismatch, Mismatch, Penalty on Mismatch

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Name: CA Pratibha Goyal

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Location: Delhi, India

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CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.

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