Find
If the excess is real, you pay it through DRC-03 and quote the DRC-03 ARN in Part B of DRC-01C. The GSTN manual says the DRC-03 must be filed on or after the date Part A was issued, and for a monthly return it must be for the same period.
GST
Paying the excess ITC through DRC-03
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Provisions
Rule 88D, CGST Rules 2017; Sec 50(3), CGST Act 2017; Sec 73, CGST Act 2017
Analysis
Suppose Part A shows an excess of ₹4,20,000 for July and your check confirms ₹4,20,000 claimed on invoices never reported by a supplier. Pay it through DRC-03 for July, with interest under Sec 50(3) if it was used, and quote the ARN. Paying before a show cause notice avoids penalty for non-fraud cases.
Close
- Confirm the excess amount by head
- Compute interest if the credit was utilised
- File DRC-03 for the same period with the right cause
- Enter the DRC-03 ARN in Part B and file
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