GST

DRC-01C: Intimation of excess ITC claimed compared with GSTR-2B

DRC-01C notice: ITC mismatch GSTR-2B vs GSTR-3B

Updated 11 November 2026 · For taxpayers in India

Form GST DRC-01C is an automated intimation under Rule 88D when the input tax credit you claimed in GSTR-3B is higher than what is available in your GSTR-2B beyond the set threshold.

Deadline to reply	7 days from the intimation.
How to reply	Part B of Form GST DRC-01C
Where	GST portal → Services → Returns → Return Compliance → ITC mismatch – GSTR-2B vs GSTR-3B

Why you may have received it

• Suppliers didn't file their GSTR-1 or filed it late
• ITC claimed on invoices of a different period
• Import ITC or ISD credit timing differences
• Errors in GSTR-3B

How to reply, step by step

1. Reconcile GSTR-2B against the ITC claimed in GSTR-3B.
2. Reverse or pay the excess via DRC-03 where the claim was wrong.
3. Explain genuine timing differences in Part B with invoice details.

Documents to keep ready

• GSTR-2B and GSTR-3B for the period
• Purchase register
• Supplier invoices
• DRC-03 challan if paid

What your reply should cover

• ITC reconciliation
• Invoice-wise explanation for differences
• DRC-03 reference if paid

What happens if you ignore it

Your next GSTR-1/IFF filing gets blocked until you respond.

Frequently asked questions

My supplier filed late. Is my ITC lost?

Not necessarily. Explain the timing difference in Part B with invoice details. Credit generally flows once the supplier's return is filed, subject to the time limit in Section 16(4).

Is DRC-01C the same as DRC-01B?

No. DRC-01B is about output tax liability (GSTR-1 vs GSTR-3B). DRC-01C is about input tax credit (GSTR-2B vs GSTR-3B).

Related notices

General information, not legal advice. Rules and portal paths change. Always follow the instructions in your notice and check with a CA for your specific case.