GST · Intimation
DRC-01C: ITC mismatch — GSTR-2B vs GSTR-3B
System-generated intimation that input tax credit claimed in GSTR-3B exceeds the credit available in GSTR-2B beyond the prescribed limit. What to do: reconcile 2B against the credit ledger and the purchase register, then reverse the excess or explain it in Part B. Time to reply: 7 days from the date of the notice; the date stated on your notice always wins.
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Key facts
System-generated intimation that input tax credit claimed in GSTR-3B exceeds the credit available in GSTR-2B beyond the prescribed limit.
| Form | DRC-01C (ITC mismatch — GSTR-2B vs GSTR-3B) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Rule 88D, CGST Rules 2017 |
| What it asks of you | A reply in DRC-01C Part B, within the time allowed |
| Your time to act | 7 days from the date of the notice; the date stated on your notice always wins. |
| Reply or appeal in | DRC-01C Part B |
| If it is ignored | GSTR-1 for the next period is blocked until Part B is filed or the credit is reversed (Rule 59(6)). |
Time allowed
Reply: 7 days from the date of the notice.
The date stated on your notice always wins.
What to do now
Reconcile 2B against the credit ledger and the purchase register
Common explanations: credit of an earlier period claimed now, import IGST, RCM credit, or supplier filing late.
Reverse the excess or explain it in Part B
Reverse with interest through DRC-03 where the credit is not available; otherwise set out the reason with the working.
What a reply contains
A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the DRC-01C intimation's reference number and date, your GSTIN and the period it covers.
- An answer to each point the intimation raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point (from the steps for this intimation): reconcile 2B against the credit ledger and the purchase register; reverse the excess or explain it in Part B.
- Where it is filed: DRC-01C Part B.
If it is ignored
- GSTR-1 for the next period is blocked until Part B is filed or the credit is reversed (Rule 59(6)).
Official sources
Sources checked on 26 October 2026.
- CGST Rules 2017, rule 88D (difference in input tax credit, GSTR-2B and GSTR-3B: DRC-01C) · read 26 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST DRC-01C notice?
System-generated intimation that input tax credit claimed in GSTR-3B exceeds the credit available in GSTR-2B beyond the prescribed limit.
How much time do I have to act on a GST DRC-01C notice?
Reply: 7 days from the date of the notice. The date stated on your notice always wins.
What happens if I ignore a GST DRC-01C notice?
GSTR-1 for the next period is blocked until Part B is filed or the credit is reversed (Rule 59(6)).
Related guides
- DRC-01A: Pre-notice intimation of liability
- DRC-01B: Liability mismatch — GSTR-1 vs GSTR-3B
- GST Input Tax Credit Rules: Section 16 Conditions, GSTR-2B, Blocked Credits and the 180-Day Payment Rule
- GST Notices Explained: Every Common Form, What It Means and How Long You Have to Reply
- Where this sits: Reply and personal hearing
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.