GST Payment through DRC-03 by cash against notice issued ASMT-10 for Excess claimed ITC in 3B

Adding to Aashok's point on the ASMT-11/RFD-01 route - when you draft the ASMT-11 reply itself, walk through the timeline explicitly: invoice uploaded by supplier before 11 May 2022, GSTR-2A reflecting it correctly, and GSTR-2B missing it due to the portal glitch (a known, documented issue for that period, so cite it plainly rather than just asserting it). Attach the GSTR-2A extract and a reconciliation statement showing the ITC was genuinely available in that period, just not reflected in 2B due to a system error, not because it wasn't eligible.

Reference Section 16(2) and the relevant CBIC circulars/advisories on GSTR-2A vs 2B mismatches from technical glitches - officers do accept these when documented properly, since it's a recurring, acknowledged problem. Don't leave the ASMT-11 as a bare denial; the more it reads like a point-by-point rebuttal with dates and citations, the less likely it escalates to a DRC-01.