How to responses DRC-01C Intimation under Rule 88D
ITC Mismatch GSTR-2B vs GSTR-3B – DRC-01C Intimation under Rule 88D New mechanism to deal with Input Tax Credit mismatches between form GSTR-2B and form GSTR-3B was recommended. Accordingly, CGST Rule 88D was notified on 4th August 2023 vide CGST notification 38/2023 to allow GST system to send automatic intimations to taxpayers for major ITC discrepancies …