Compliance Pack
ITC mismatch intimation, DRC-01C reply
What this means, checked by a CA
If the input tax credit you claimed in GSTR-3B is more than what shows in your GSTR-2B, the portal sends DRC-01C and blocks your next GSTR-1 until you reply. We reconcile your credit, reverse or pay what is not eligible through DRC-03, and explain genuine differences such as imports or credit claimed late.
₹1,999
As needed, + 18% GST
- Delivered in Within 3 working days of the intimation, inside the 7 day limit
- Due: Reply in Part B within 7 days of the DRC-01C Part A intimation
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 6 items
DRC-01C Part A reference number
Identifies the intimation
GSTR-2B for the period
ITC available side
GSTR-3B ITC table for the period
ITC claimed side
Purchase register and invoices
Prove earlier or late claims
Bills of entry for importsOptional
Import ITC may be missing in 2B
DRC-03 ARN if already paidOptional
Entered in Part B sub-part 1
DiscussionWhat we discuss · 4 items
Does the excess relate to imports or SEZ purchases?
These may not show in GSTR-2B
Is it ITC of an earlier period claimed now, or reclaimed after reversal?
Valid timing reason
Did a supplier report your invoice as B2C or wrong GSTIN?
Supplier must amend; risk remains
Is any part not eligible at all?
Pay or reverse through DRC-03 with interest
FormsForms we file · 5 items
Download Part A and reconcile GSTR-3B ITC against GSTR-2B, invoice by invoice
Where: Services > Returns > Return Compliance > ITC Mismatch (DRC-01C). Due: Day 1
Pay or reverse the ineligible part by DRC-03 with cause ITC mismatch
Excess ITC x interest rate x days from utilisation to payment / 365
Where: https://www.gst.gov.in. Due: Before Part B
File Part B: DRC-03 ARN and or reasons with explanation
Where: https://www.gst.gov.in. Due: Within 7 days of Part A
Verify with EVC or DSC and download the PDF
Where: https://www.gst.gov.in. Due: Same day
Follow up suppliers to amend wrong GSTR-1 entries
Where: Supplier's GSTR-1 or GSTR-1A. Due: Before next 3B
DeliverablesWhat you get · 3 items
Filed DRC-01C Part B and PDF
When: Within 7 days
DRC-03 acknowledgement if paid
When: Same day
ITC reconciliation and supplier follow-up list
When: With reply
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