Answer

1. F

   Facts

   Go to Services > Returns > Return Compliance, open the ITC Mismatch (DRC-01C) tile, and click the reference number. In Part B you can quote a DRC-03 payment, give a reason for the difference, or both, then preview and file with EVC or DSC.

2. P

   Provisions and law

   • Rule 88D, CGST Rules 2017Intimation DRC-01C when ITC in GSTR-3B exceeds GSTR-2B beyond a limit; reply in 7 days
3. A

   Analysis

   The explanation box allows 500 characters, so keep it factual: the cause, the amount and the invoice or period. If you are paying part, file DRC-03 first and enter its ARN. Once filed, the reply cannot be edited, so check the figures before you sign.

4. C

   Conclusion

   1. 1Log in and open Return Compliance > ITC Mismatch (DRC-01C) > View
   2. 2Search by reference number, period or status and open the intimation
   3. 3Fill sub-part 1 with the DRC-03 ARN if you paid, and sub-part 2 with the reason
   4. 4Save, tick the declaration, choose the signatory and place
   5. 5Preview and file with EVC or DSC; download the filed copy

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.