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Start by identifying the form before you write anything. A GST Portal DRC-01C is an electronic intimation about a difference between input tax credit (ITC) available in GSTR-2B and ITC claimed in GSTR-3B or 3BQ. A DRC-01 is the summary of a formal show-cause notice (SCN), and DRC-06 is the taxpayer’s reply to that SCN. They are different proceedings with different response tasks.
Read the communication’s form number, statutory section, tax period, issue and service dates, proposed amount, annexures and stated deadline. Then reconcile the figures invoice by invoice and period by period, explain both the arithmetic and the legal eligibility of the credit, file through the route specified for that communication, and save the acknowledgement. The procedure below follows GST Portal guidance available on 13 October 2026; the actual notice and current law control your case.
First determine what you received
Do not rely on an email subject or an informal description such as “ITC mismatch notice.” Open the communication on the GST Portal and identify the document that has legal and procedural significance. Check the heading, form number, date of issue, date and mode of service, GSTIN, tax period, issuing authority, statutory provision, tax heads, proposed demand, interest or penalty references, and every annexure.
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| Document | What it is | What you must do | Important consequence |
|---|---|---|---|
| DRC-01C Part A | Portal-generated intimation of a difference between ITC available in GSTR-2B and ITC claimed in GSTR-3B/3BQ. It may be generated when the difference exceeds a predefined portal limit; the limit is not stated in the cited manual. | Inspect Part A and file the taxpayer’s explanation in Part B through the Return Compliance area. | The manual says failure to file Part B can prevent filing the subsequent period’s GSTR-1 or invoice furnishing facility (IFF). |
| DRC-01 | Summary of a formal show-cause notice. The accompanying notice contains the allegations, legal basis and proposed action. | Answer the served SCN, not merely the summary. Use the reply mechanism directed by the notice and portal. | It is an adjudication proceeding, not simply a data-reconciliation request. |
| DRC-06 | GST Portal form described as “Reply to the Show Cause Notice.” | File a numbered, evidence-supported answer to every allegation in the SCN. | The relevant deadline is the one stated in the notice and applicable law; there is no single deadline established for every SCN. |
A DRC-01C intimation is not automatically the same as a formal SCN. Conversely, an SCN should not be answered with a one-line statement that the numbers will be corrected. If the communication is unclear, preserve a copy and obtain professional advice before choosing a form.
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Do these checks before drafting
- Download and preserve the complete record. Save the notice or intimation, Part A or DRC-01 summary, annexures, portal reference number, service details and any system-generated calculation.
- Mark the actual due date. Use the date printed in the notice and verify how service and holidays affect it under the applicable provision. Do not substitute a generic internet deadline for the stated date.
- Freeze the relevant records. Export GSTR-2B for each affected period, the filed GSTR-3B or 3BQ, purchase register, input-tax ledger, invoice files, debit and credit notes, supplier correspondence and payment or receipt records.
- Separate accepted and disputed amounts. A difference can contain a timing issue, an error, and genuinely ineligible credit at the same time. Do not treat the whole total as one category.
- Assign one owner for filing. The person who prepares the spreadsheet should reconcile it with the person authorised to submit the response, so that the uploaded figures and final attachment are identical.
If it is a DRC-01C intimation
What triggers the intimation
The GST Portal manual describes DRC-01C as a comparison of ITC available in GSTR-2B with ITC claimed in GSTR-3B or 3BQ. When the difference exceeds a predefined limit, the portal can generate Part A. The manual does not establish a universal monetary threshold in the material available here, so do not calculate or publish a threshold from an unrelated source.
Open the correct portal screen
Use the route stated in the manual: Services > Returns > Return Compliance > ITC Mismatch (DRC-01C). Open the pending reference number and read Part A, including the periods, tax heads and amounts used by the system. Compare those figures with your own downloaded returns before entering a response.
File Part B
- Open the pending DRC-01C reference and select the Part B response option.
- Choose the portal reason that best fits the documented cause. The manual provides four reason choices and an “any other reasons” option.
- Use the explanation field, which the manual limits to 500 characters, for a concise statement that matches your detailed reconciliation. State the periods, tax heads and whether the difference is explained, partly accepted or disputed.
- If you have paid an accepted amount, enter the DRC-03 acknowledgement reference where the portal asks for payment information. Confirm that the ARN belongs to the same GSTIN, period and mismatch intimation before relying on it.
- Submit the response using the authorised signatory or electronic verification method displayed by the portal. Download the filed Part B, acknowledgement and ARN immediately.
The manual permits a reason, payment information, or both. A payment entry is not a substitute for explaining the remaining difference. If the mismatch results from a timing or amendment issue, attach or retain the transaction-level schedule that demonstrates it. If part of the credit is not eligible, quantify that part and document the reversal or payment rather than admitting an unexplained total.
What happens if you do nothing
The DRC-01C manual states that non-filing of Part B may block filing the subsequent period’s GSTR-1 or IFF. Treat that portal consequence as a reason to respond promptly, but do not rush into paying the entire displayed difference without testing the underlying transactions and eligibility.
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If it is a formal SCN with DRC-01 and DRC-06
Read the notice, not only the summary
DRC-01 is described by the GST Portal forms compilation as the summary of an SCN. The served notice and its annexures should identify the statutory section, tax period, proposed tax, interest or penalty, factual allegations, calculation method, evidence relied on and response date. Build your reply around those exact allegations. A general statement that “GSTR-2B does not match” does not answer a notice alleging a specific ineligible invoice, wrong tax head or statutory breach.
Use a numbered reply structure
- Identification. State the GSTIN, notice number, date, tax period, issuing officer, date received and statutory provision. Identify the DRC-01 summary if one is attached.
- Preliminary position. In a short paragraph, say whether the proposed amount is accepted, partly accepted or disputed. Do not make a broader admission than your schedule supports.
- Point-by-point answers. Follow the notice’s numbering and answer every allegation in the same order. If an allegation combines several invoices or periods, split it into separately quantified responses.
- Reconciliation. Attach a period-wise and tax-head-wise bridge from GSTR-2B to GSTR-3B and the books. List each disputed document individually.
- Cause of each difference. Explain whether the record shows supplier reporting or amendment timing, an omitted or duplicated invoice, a value or tax mismatch, a credit note, a wrong period, an arithmetic or classification error, or an ineligible credit.
- Legal position. For each disputed credit, state why it is allowable under the applicable provision and how the transaction documents support that position. Where the credit is not allowable, state the amount reversed or paid and how it was calculated.
- Annexure index. Number every attachment, give it a descriptive name and cross-reference it in the relevant paragraph or table row.
- Hearing request. Request a personal hearing where it is appropriate and comply with any hearing direction in the notice. The available material does not establish one universal hearing rule for every GST proceeding.
- Relief sought. Ask the officer to accept the explained reconciliation and drop the corresponding proposal, while identifying any amount voluntarily discharged separately from the disputed amount.
File the response in DRC-06 or through the exact submission route directed by the notice and portal. Keep the filed form, uploaded attachments, submission timestamp, acknowledgement or ARN and every subsequent portal communication.
Build a reconciliation that an officer can audit
A total-level spreadsheet is rarely enough. Prepare one schedule for each tax period and tax head, then a summary that ties exactly to the amount in the communication. Use a stable invoice key so an amendment or credit note cannot be mistaken for a second purchase.
| Schedule field | What to record and compare |
|---|---|
| Supplier and GSTIN | Supplier identity on the invoice, in the purchase register and in portal data. Note any change in GSTIN or registration status relevant to the transaction. |
| Invoice or debit-note identity | Number, date, taxable value and each tax component. Record amendments, duplicate numbers and linked credit notes. |
| Reporting period | Period in which the supplier reported or amended the document, period in which it appeared in GSTR-2B, and period in which you claimed or reversed it in GSTR-3B. |
| GSTR-2B result | Whether the document appears, the relevant statement period and the tax amount shown. Preserve the downloaded statement used for the schedule. |
| GSTR-3B result | Table and tax head in which the credit was claimed, reversed or omitted, with the filed amount. |
| Books and transaction evidence | Purchase register row, input-tax ledger, invoice, receipt or service evidence, payment record and any other document that proves the supply and accounting treatment. |
| Difference and cause | Quantify the difference and give one specific, evidenced explanation. Avoid labels such as “timing” until the supplier filing and period records confirm them. |
| Eligibility conclusion | State whether the credit is eligible, requires correction or is being reversed/paid, and identify the supporting annexure. |
Reconcile in three passes
- Portal-to-return pass. Recalculate the difference from the exact GSTR-2B and GSTR-3B figures used by the notice. Check tax heads separately; an IGST amount cannot be silently netted against CGST or SGST.
- Return-to-books pass. Match every claimed amount to the purchase register and ledger. Investigate invoices appearing in the return without a book entry, and book entries with no corresponding claim.
- Eligibility pass. Review the underlying supply and applicable ITC conditions. A mathematical match does not establish legal entitlement.
Explain the type of mismatch accurately
Supplier reporting or amendment timing
A supplier may report an invoice or amendment in a period different from the recipient’s claim period. GST Portal guidance states that supplies declared or amended through GSTR-1A become available to the recipient in the next tax period’s GSTR-2B. A later-period appearance can therefore explain a period difference, but only when the actual amendment and statement periods support that explanation. Show the original document, amended document, relevant GSTR-2B periods and the GSTR-3B claim or reversal.
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Omitted, duplicated or misclassified invoice
Check invoice numbers, dates, supplier GSTINs and tax heads for duplicate claims, an invoice omitted from the purchase register, or a claim posted in the wrong return table. Correct arithmetic or classification errors with a quantified schedule. Do not describe a duplicate as a supplier timing issue.
Credit note or value and tax mismatch
Match credit notes and debit notes to the original invoice and show how taxable value and tax changed. If the notice compares gross portal data with a net book figure, identify each note and the period in which the adjustment was reported and claimed.
Credit that is legally ineligible
Separate eligibility from visibility. The GST Portal’s GSTR-2B guidance cautions that taxpayers must self-assess ITC eligibility and that the statement does not necessarily capture every possible ineligibility. An invoice appearing in GSTR-2B is therefore not conclusive proof that credit may be retained. For an ineligible item, explain the reason, remove it from the eligible total and document the reversal or payment. For a disputed item, state the legal basis and attach evidence rather than asserting that portal appearance alone proves entitlement.
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No. GSTR-2B is an important reconciliation statement, but it is not an eligibility certificate. Your response must answer two separate questions:
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- Data question: Does the invoice, amount and period in the supplier data reconcile with GSTR-3B and the books?
- Legal question: Does the transaction satisfy the applicable conditions for ITC, and is there evidence of the underlying supply and accounting treatment?
Use the first question to explain a DRC-01C numerical difference. Use the second to defend a credit in an SCN or to decide what must be reversed. Keeping those analyses separate prevents a timing explanation from being used to defend a credit that is independently ineligible.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Documents to attach and how to index them
Attach only material that supports a specific allegation or reconciliation row. Excess files without an index make review harder and can obscure the evidence that matters.
- Notice, DRC-01 summary or DRC-01C Part A, with the portal reference.
- Filed GSTR-2B for every affected period and the relevant GSTR-3B or 3BQ returns.
- Invoice and debit-note copies matched to supplier GSTIN, number, date, taxable value and tax.
- Purchase register, input-tax ledger and the reconciliation workbook or PDF schedule.
- Credit notes, amendments and supplier correspondence that establish reporting or period changes.
- Payment, receipt, transport or service-delivery evidence where it is relevant to the allegation.
- Records of reversals, DRC-03 payment and the corresponding ARN when an amount is accepted.
- Earlier filings or correspondence only when they directly support the period or transaction under dispute.
Name files consistently, number the annexures and cross-reference each one in the reply. Keep an unaltered copy of every file submitted; if a spreadsheet is converted to PDF, retain the source workbook and the final PDF so totals can be reproduced.
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Do not publish or rely on one generic deadline for every GST ITC mismatch communication. The applicable date can depend on the form, statutory section, tax period, service date and proceeding. Follow the deadline printed in the actual notice and urgently verify it against the current governing provision. The portal guidance available here does not establish a universal DRC-06 SCN reply period.
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- Submit through the route specified for the communication: Part B in the DRC-01C Return Compliance screen for an intimation, or DRC-06/the directed SCN route for a formal notice.
- Before final submission, compare the portal fields with the signed response and final reconciliation totals.
- Save the acknowledgement or ARN, filing date and time, uploaded files, payment reference and a PDF or printout of the completed form.
- Monitor the GST Portal for requests, hearing notices, orders or additional communications. Record each service date in a case log.
- If the portal rejects a file or shows an inconsistent total, capture the error, do not create a second contradictory response, and resolve the technical issue through the portal’s available support or professional adviser while the deadline is protected.
If an adverse order is issued
Consider appeal immediately rather than waiting for recovery action. The GST Portal appeal FAQ describes a general three-month appeal period from communication of the decision or order. It also describes a minimum 10% pre-deposit of disputed tax before appeal and says that, once an appeal is admitted, the portal flags the balance disputed amount as non-recoverable. These are portal FAQ statements, not a substitute for checking the current statute, order type and facts.
The same FAQ says that when an order is not uploaded, a self-certified copy should be submitted within seven days of filing APL-01; otherwise the submission date may be treated as the appeal filing date. The final APL-02 acknowledgement with an appeal number is the filing confirmation. Verify the current procedure and calculate every date from the communication record before paying or filing.
Common mistakes that weaken a reply
- Using DRC-06 for a DRC-01C intimation, or answering a formal SCN with a generic mismatch explanation.
- Responding only with a grand total instead of invoice-level and period-level evidence.
- Claiming that GSTR-2B appearance automatically proves eligibility.
- Ignoring supplier amendments, credit notes, GSTR-1A timing or the period in which a document first appeared.
- Netting different tax heads or periods so the officer cannot reproduce the calculation.
- Entering a DRC-03 ARN that belongs to another GSTIN, period or proceeding.
- Admitting or paying an amount before separating timing errors, accepted ineligible credit and genuinely disputed credit.
- Missing the notice’s actual deadline or filing without saving the ARN and uploaded copy.
- Making unsupported assertions about fraud, supplier default, limitation, interest or penalty without checking the applicable provision and evidence.
When to obtain professional review
A GST practitioner or tax lawyer should review a large or multi-period demand, allegations involving fraud or suppression, a notice with interest or penalty exposure, limitation issues, disputed legal eligibility, several GST registrations, or an order that may require appeal. Professional review does not replace your transaction schedule: the adviser still needs a complete, traceable reconciliation and the underlying documents.
The Bottom Line
Identify whether the communication is DRC-01C or a formal DRC-01 SCN, reconcile every affected invoice and period, address legal eligibility as well as arithmetic, file the correct Part B or DRC-06 response by the stated deadline, and preserve the ARN and complete evidence pack.
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