{"id":25525,"date":"2023-10-13T23:19:45","date_gmt":"2023-10-13T17:49:45","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=25525"},"modified":"2023-10-13T23:20:38","modified_gmt":"2023-10-13T17:50:38","slug":"gstn-has-enabled-form-drc-01c-on-portal","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/gstn-has-enabled-form-drc-01c-on-portal\/","title":{"rendered":"GSTN has enabled Form DRC-01C on Portal."},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d0dc13245cf\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d0dc13245cf\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/gstn-has-enabled-form-drc-01c-on-portal\/#Goods_and_Services_Tax_Network_has_enabled_Form_DRC-01C_on_Portal\" title=\"Goods and Services Tax Network has enabled Form DRC-01C on Portal.\">Goods and Services Tax Network has enabled Form DRC-01C on Portal.<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/gstn-has-enabled-form-drc-01c-on-portal\/#CGST_Relevant_Rule_Central_Goods_and_Services_Tax_CGST_Rules_2017_%E2%80%93_Rule_88D\" title=\"CGST Relevant Rule:\u00a0Central Goods and Services Tax (CGST) Rules, 2017 &#8211; Rule 88D \">CGST Relevant Rule:\u00a0Central Goods and Services Tax (CGST) Rules, 2017 &#8211; Rule 88D <\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25526\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/GSTN-has-enabled-Form-DRC-01C-on-Portal.jpg\" alt=\"Goods and Services Tax Network has enabled Form DRC-01C on Portal.\" width=\"1277\" height=\"582\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/GSTN-has-enabled-Form-DRC-01C-on-Portal.jpg 1277w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/GSTN-has-enabled-Form-DRC-01C-on-Portal-300x137.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/GSTN-has-enabled-Form-DRC-01C-on-Portal-1024x467.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/GSTN-has-enabled-Form-DRC-01C-on-Portal-768x350.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/GSTN-has-enabled-Form-DRC-01C-on-Portal-800x365.jpg 800w\" sizes=\"(max-width: 1277px) 100vw, 1277px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Goods_and_Services_Tax_Network_has_enabled_Form_DRC-01C_on_Portal\"><\/span><span style=\"color: #000080;\">Goods and Services Tax Network has enabled Form DRC-01C on Portal.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>GSTN has enabled Form DRC-01C to deal with ITC mismatches between GSTR 3B &amp; GSTR 2B, in accordance with rule 88D of the CGST Rules 2017 Through GSTN Notification No. 38\/2023-dated on August 4, 2023.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"CGST_Relevant_Rule_Central_Goods_and_Services_Tax_CGST_Rules_2017_%E2%80%93_Rule_88D\"><\/span><span style=\"color: #000080;\"><strong><u>CGST <\/u><\/strong><strong><u>Relevant Rule:\u00a0<\/u><\/strong><strong><u>Central Goods and Services Tax (CGST) Rules, 2017<\/u><\/strong><strong><u> &#8211; Rule 88D <\/u><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u201cCentral Goods and Services Tax (CGST) Rules, 2017. Rules 88D. explain the manner of dealing with difference in ITC available in auto-generated statement containing the details of ITC &amp; that availed in GST Return.\u201d<\/p>\n<p>This GSTN system can differentiate Input Tax Credit available as per GSTR-2B\/2BQ with Input Tax Credit claimed as per GSTR-3B\/3BQ for each Goods and Services Tax return period. If claimed Input Tax Credit exceeds the Input Tax Credit available as per GSTR-2B\u00a0by specified limits, as extensive guidebook issued by competent GST Authority,\u00a0GST taxpayer shall receive an intimation in form of GST Form DRC-01C.<\/p>\n<p>GST taxpayer is needed to submit a response using Form DRC-01C Part B after receiving the notification. The taxpayer has the choice to either use Form DRC-03 to specified \u00a0payment made to make up the difference, to use one of the alternatives on form to explain difference, or to combine both of these options.<\/p>\n<p>The impacted GST taxpayers will not be allowed to submit their future period GSTR-1\/IFF if they fail to respond in Part B of GST Form DRC-01C.<\/p>\n<p>An extensive guidebook with navigational instructions is accessible on the GST portal to aid GST Taxpayers even further in process. It discusses many scenarios relating to the feature and provides step-by-step directions. The below link is mention \u00a0below:<a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/return_compliance_itc_mismatch_intimation_in_form_gst_drc_01c.pdf\">\u00a0https:\/\/tutorial.gst.gov.in\/downloads\/news\/return_compliance_itc_mismatch_intimation_in_form_gst_drc_01c.pdf<\/a><\/p>\n<p>Goods and Services Tax Network issued Advisory can be find at:\u00a0<a href=\"https:\/\/www.gst.gov.in\/newsandupdates\/read\/606\">https:\/\/www.gst.gov.in\/newsandupdates\/read\/606<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Goods and Services Tax Network has enabled Form DRC-01C on Portal. GSTN has enabled Form DRC-01C to deal with ITC mismatches between GSTR 3B &amp; GSTR 2B, in accordance with rule 88D of the CGST Rules 2017 Through GSTN Notification No. 38\/2023-dated on August 4, 2023. CGST Relevant Rule:\u00a0Central Goods and Services Tax (CGST) Rules, &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[10105],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/25525"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=25525"}],"version-history":[{"count":2,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/25525\/revisions"}],"predecessor-version":[{"id":25528,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/25525\/revisions\/25528"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=25525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=25525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=25525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}