## Documentation Index

Access the complete documentation index at:
https://www.zoho.com/in/books/kb/llms.txt

Use this file to discover all available documentation pages before proceeding.

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# What is Form DRC-01C?

In the 50th GST Council meeting held on 11th July 2023, the Indian government introduced a new mechanism to address ITC mismatches between GSTR-2B and GSTR-3B. Subsequently, CGST Rule 88D was notified on 4th August 2023, vide CGST notification 38/ 2023, allowing the GST system to send automatic notifications to taxpayers regarding significant ITC discrepancies between these returns.

The ITC mismatch details will be available in Part A of Form DRC-01C. In such cases, taxpayers must file to file Form DRC-01C Part B to provide the necessary details and reconcile the difference.

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