GST
DRC-01A for ITC higher than GSTR-2B
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Facts
Sec 16(2)(aa) allows ITC only if the invoice appears in GSTR-2B. ITC claimed above 2B is a common ground for DRC-01A.
Provisions and law
- Sec 16(2)(aa), CGST Act 2017ITC only for invoices furnished by the supplier and shown in GSTR-2B
- Rule 142(2A), CGST Rules 2017After DRC-01A, the person may pay in full or part through DRC-03 or file submissions in Part B
Analysis
Some excess is timing: invoices that appear in a later month's 2B. Show where each appears. Credit for imports (from ICEGATE) and RCM is not in the supplier 2B part the same way. Reverse or pay what is truly excess.
Conclusion
- Do an invoice-level match of ITC claimed and 2B.
- Mark timing differences with the later 2B month.
- Show import and RCM credit separately.
- Pay or reverse true excess and explain the rest.
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