GST & Indirect Tax

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.

For broader context, see the GST Law & Practice Hub.

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.

Use the GST Refund Route and RFD-01 Checklist to apply these points to your figures or facts.

Related Calculator

GSTR-1, GSTR-3B and GSTR-2B Reconciliation Tool

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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.

For the connected rule, example or next step, see GST DRC-01B: GSTR-1 vs GSTR-3B Mismatch Response Checklist.

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.

For the connected rule, example or next step, see GSTR-1 vs GSTR-3B Mismatch: How to Fix Return, ITC and Notice Differences.

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.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Primary category: GST & Indirect Tax
Official starting point: www.gst.gov.in

Page source links

For the connected rule, example or next step, see Under-Construction Property GST: Invoice and Rate Evidence Checklist.