GSTN Introduces Form DRC-01C to Address ITC Mismatches in GSTR-2B and GSTR-3B

Last updated: 03 October 2023


GSTNhas enabled Form DRC-01C to deal with ITCmismatches between GSTR 2B and GSTR 3B, in accordance with the newly inserted rule 88D of the Central Goods and Services Tax Rules, 2017 (the CGST Rules) vide Notification No. 38/2023-Central Tax dated August 4, 2023. Relevant Rule: Rule 88D of

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