My client’s accountant made a payment dated 03‑05‑2026 through Form DRC‑03 against notice ASMT‑10 for excess ITC claimed in GSTR‑3B for April 2022 (F.Y. 2022‑23). However, upon reconciliation of GSTR‑2A, it was found that the suppliers’ invoices for April 2022 had been uploaded before the due date of 11th May 2022. The GST input was not reflected in GSTR‑2B for the relevant month due to technical glitches on the GST portal, resulting in mismatches. Since the invoices are duly appearing in GSTR‑2A, the question arises whether the payment made through DRC‑03 can be claimed/refunded.
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