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    <description>A portal compliance regime now reconciles ITC between auto generated statements and returns, triggering Form DRC 01C intimations when claimed ITC exceeds available ITC beyond predefined limits; taxpayers must reply in Form DRC 01C Part B by payment, explanation, or both, and failure to respond will block filing of subsequent period outward supply returns.</description>
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      <description>A portal compliance regime now reconciles ITC between auto generated statements and returns, triggering Form DRC 01C intimations when claimed ITC exceeds available ITC beyond predefined limits; taxpayers must reply in Form DRC 01C Part B by payment, explanation, or both, and failure to respond will block filing of subsequent period outward supply returns.</description>
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