GST · Advanced Compliance

GST DRC-01C: GSTR-2B vs GSTR-3B ITC Mismatch Response Checklist

Finin2min GST Desk·June 2026·7 min readDRC-01C

ITC mismatch response needs invoice-level analysis. The reply should show what is eligible, what is reversed, what is timing difference and what is vendor error.

ITC mismatch matrix

Bucket	Evidence
Invoice in books but not 2B	Vendor follow-up and reversal/hold policy.
Invoice in 2B but not books	Unbooked invoice or wrong GSTIN analysis.
ITC claimed in 3B but not eligible	Reversal and interest review.
Timing difference	Claim/reclaim month and reconciliation note.
Vendor correction pending	Email trail and updated 2B monitoring.

Reply file

DRC-01C/intimation copy.
GSTR-2B period-wise download.
Purchase register and 3B ITC table.
Invoice-wise mismatch sheet.
Reversal/reclaim ledger and reply annexures.

Finin2min warning

ITC mismatch cannot be defended with a summary number. Keep invoice-wise evidence.

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Official sources used

This article is intentionally source-limited to official GST / CBIC / India Code material. Verify final filing positions with the latest Act, Rules, notifications, circulars and GST portal advisories before publishing.

FAQs

What is the core of ITC mismatch response? ▾

Invoice-wise bridge between GSTR-2B, purchase register and GSTR-3B ITC claim.

Should vendor follow-up be documented? ▾

Yes. Email/tracker evidence helps support timing/vendor-error positions.

Can ITC be reclaimed later? ▾

Depending on facts and eligibility, reversal/reclaim should be tracked with evidence.