The system will now compares the ITC available as per GSTR-2B with the ITC claimed for each return period, and if such ITC claimed exceeds ITC available as per GSTR-2B by predefined limits, an intimation in Form DRC-01C shall be issued. 

  • Upon receipt of intimation, taxpayers shall be required to pay or explain the discrepancy within 7 days.
  • Filing of subsequent GSTR-1 will not be allowed till the time the reply is submitted.

Advisory for Online Compliance Pertaining to ITC mismatch -GST DRC-01C