https://www.taxtmi.com/forms?id=1958 A system-generated FORM GST DRC-01C notifies taxpayers when ITC claimed in FORM GSTR-3B exceeds ITC available in FORM GSTR-2B and requires either payment of the excess with interest via FORM GST DRC-03 or a reasoned reply in Part B within seven days; listed grounds for discrepancy include delayed receipt of supplies, inadvertent omissions, import or SEZ credits not reflected in GSTR-2B, reclaims of prior reversals, supplier filings, or corrections in subsequent returns, with unpaid or unexplained balances subject to tax demand procedures. en-us Mon, 07 Aug 2023 16:50:00 +0530 Thu, 16 Nov 2023 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forms?id=1958 A system-generated FORM GST DRC-01C notifies taxpayers when ITC claimed in FORM GSTR-3B exceeds ITC available in FORM GSTR-2B and requires either payment of the excess with interest via FORM GST DRC-03 or a reasoned reply in Part B within seven days; listed grounds for discrepancy include delayed receipt of supplies, inadvertent omissions, import or SEZ credits not reflected in GSTR-2B, reclaims of prior reversals, supplier filings, or corrections in subsequent returns, with unpaid or unexplained balances subject to tax demand procedures. Forms GST Mon, 07 Aug 2023 16:50:00 +0530 https://www.taxtmi.com/forms?id=1958