Find
Your GSTR-2B is built from IMS. Rejected records are removed from GSTR-2B and pending ones are held back. If you claim credit on such invoices in GSTR-3B, the claim exceeds GSTR-2B and DRC-01C can follow.
GST
IMS actions that change GSTR-2B and cause a DRC-01C
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Provisions
Sec 16(2)(aa), CGST Act 2017; Rule 36(4), CGST Rules 2017; Rule 88D, CGST Rules 2017
Analysis
If you rejected an invoice of ₹70,000 tax in IMS because of a quantity dispute, do not claim it in GSTR-3B. If you later accept it, recompute GSTR-2B before filing. A DRC-01C caused by your own IMS action is best closed by paying back through DRC-03.
Close
- Compare IMS actions with what you claimed in GSTR-3B
- Pay back or explain the difference in Part B
- Recompute GSTR-2B whenever you change an IMS action
- Claim only from the final GSTR-2B
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