GST
Avoiding DRC-01C with a monthly 2B check
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Facts
The simplest prevention is to claim ITC in GSTR-3B only from the final GSTR-2B for that month, after IMS actions, and to keep a separate schedule for lawful items not in GSTR-2B such as imports in transit or RCM.
Provisions and law
- Sec 16(2)(aa), CGST Act 2017ITC only when the invoice is furnished by the supplier and communicated in GSTR-2B
- Rule 36(4), CGST Rules 2017ITC on invoices is allowed only if they are reported by the supplier and appear in GSTR-2B
- Rule 88D, CGST Rules 2017Intimation DRC-01C when ITC in GSTR-3B exceeds GSTR-2B beyond a limit; reply in 7 days
Analysis
A 30-minute check between the 14th and the 20th can save a week of notices. Compare GSTR-2B with your purchase register, act in IMS, recompute GSTR-2B, and claim. Keep a list of invoices pending in GSTR-2B and chase those suppliers by the 25th.
Conclusion
- Download GSTR-2B after the 14th
- Act on records in IMS and recompute GSTR-2B
- Claim ITC only from GSTR-2B plus documented lawful items
- Chase pending suppliers before the next month
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