https://www.taxtmi.com/acts?id=41894 An electronic intimation via Part A of FORM GST DRC 01C notifies registered persons where input tax credit availed in FORM GSTR 3B exceeds credit in the auto generated FORM GSTR 2B; the registrant must, within seven days, either pay the excess with interest through FORM GST DRC 03 or explain the difference on the common portal and record payment or reasons in Part B of FORM GST DRC 01C, failing which the unpaid amount is liable to be demanded under statutory assessment and recovery provisions. en-us Sat, 05 Aug 2023 16:57:32 +0530 Thu, 30 Oct 2025 15:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41894 An electronic intimation via Part A of FORM GST DRC 01C notifies registered persons where input tax credit availed in FORM GSTR 3B exceeds credit in the auto generated FORM GSTR 2B; the registrant must, within seven days, either pay the excess with interest through FORM GST DRC 03 or explain the difference on the common portal and record payment or reasons in Part B of FORM GST DRC 01C, failing which the unpaid amount is liable to be demanded under statutory assessment and recovery provisions. Act-Rules GST Sat, 05 Aug 2023 16:57:32 +0530 https://www.taxtmi.com/acts?id=41894