GSTN enabled Form DRC-01C to deal with ITC Mismatches Between GSTR-2B & GSTR-3B

The Goods and Services Tax Network (“GSTN”) has enabled Form DRC-01C to deal with Input Tax Credit (“ITC”) mismatches between GSTR 2B and GSTR 3B, in accordance with the newly inserted rule 88D of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) vide Notification No. 38/2023-Central Tax dated August 4, 2023.

 

Source - GST Portal