GSTN issues Advisory on DRC-01C Compliance for ITC Discrepancies

Last updated: 06 October 2023


Advisory in respect of introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B ITC claimed in the GSTR-R3B) Dear Taxpayers, 1. The Government vide Notification No. 38/2023 Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule,

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Category GST   Report

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