The Goods and Services Tax Network (GSTN) has enabled the Form DRC-01C for dealing mismatches between GSTR 2B and GSTR 3B. The Form DRC-01C is the form to intimate the difference in input tax credit available in auto-generated statements containing the details of input tax credit and that availed in return.
A new rule 88D is inserted to the CGST rule via this amendment which details the Manner of dealing with difference in Input Tax Credit (ITC) available in Auto-Generated Statement containing details of ITC and that availed in Return, that is GSTR-2B and GSTR-3B.
The government has introduced a new Form GST DRC-01C, a system generated form for the Intimation of difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return with respect to newly inserted Rule 88D.
Read about Rule 88D: CBIC notifies new Rule for Manner of dealing with difference in ITC available in Auto-Generated Statement containing details of ITC and that availed in Return
Steps to access Form DRC -01C
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