Answer

GST

Same issue raised in scrutiny and in DRC-01B or DRC-01C

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

  1. Facts

    DRC-01B and DRC-01C are system intimations for liability and ITC mismatches. If you already replied or paid against them for the same period, mention that in your ASMT-11 reply.

  2. Provisions and law

    • Rule 88C and Rule 88D, CGST Rules 2017System intimations for GSTR-1 versus 3B liability gaps and GSTR-2B versus 3B ITC gaps
    • Rule 99, CGST Rules 2017Discrepancies are sent in ASMT-10; reply in ASMT-11 within 30 days or extended time; ASMT-12 closes the matter

  3. Analysis

    Officers may not always see earlier system replies. Attach the DRC-01C Part B reply or DRC-03 payment and explain that the point was already addressed. Example: Rs 1.5 lakh ITC gap for August 2024 explained in DRC-01C as invoices in next month's 2B; show the same reconciliation. Ask for the point to be dropped to avoid double demand.

  4. Conclusion

    1. Check earlier DRC-01B or DRC-01C replies for the same period
    2. Attach the reply and any DRC-03 payment proof
    3. Explain that the point was already resolved
    4. Ask for closure of the duplicate point

A Savvy can do this for you

Scrutiny of returns

Quote

Get this doneAsk a Savvy on WhatsApp

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

People also ask