Answer

1. F

   Facts

   Compare the ITC you are about to claim in GSTR-3B Table 4 with GSTR-2B for the same month, by head. Any excess must be backed by lawful items such as import credit, RCM credit or reclaimed credit, or it can trigger DRC-01C under Rule 88D.

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
   • Rule 36(4), CGST Rules 2017ITC on invoices is allowed only if they are reported by the supplier and appear in GSTR-2B
   • Sec 16(2)(aa), CGST Act 2017ITC only when the invoice is furnished by the supplier and communicated in GSTR-2B
3. A

   Analysis

   Make a simple bridge: GSTR-2B ITC, minus blocked credit, minus reversals, plus RCM credit, plus reclaimed credit, equals GSTR-3B ITC. If the bridge does not close, find the item before filing. This one step prevents most DRC-01C intimations.

4. C

   Conclusion

   1. 1Download GSTR-2B after IMS actions
   2. 2Build the bridge to the GSTR-3B claim by head
   3. 3Investigate any unexplained difference
   4. 4File GSTR-3B only when the bridge closes

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