GST problem guide · updated October 2026

DRC-01C caused by a duplicate credit claim

Duplicate claims are one of the most common reasons for a genuine DRC-01C. The same invoice gets claimed in two months, or credit is picked up from both the purchase register and GSTR-2B. Here the right response is usually to pay the excess and explain.

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How duplicates creep in

  • An invoice claimed in its own month and again when it appears in a later GSTR-2B.
  • Credit claimed from books, and the GSTR-2B total also added on top.
  • The same invoice booked twice in accounting software, for example once on receipt of goods and once on receipt of the bill.
  • Amended invoices counted as new invoices.

Steps to fix

  • Export GSTR-2B for the year and your purchase register, and match on supplier GSTIN and invoice number.
  • Mark every invoice claimed more than once and calculate the excess head-wise.
  • Pay the excess through DRC-03. If the duplicate credit was used to pay tax, add interest under Section 50(3).
  • Quote the DRC-03 ARN in Part B and attach a short statement of duplicates.
  • Correct the accounting entries so the duplicates do not roll into GSTR-9.

Deadline

Reply within 7 days. Voluntary payment before a show cause notice generally keeps the penalty position better than waiting for a demand.

What to avoid

  • Offering an explanation that the credit is genuine when it has simply been claimed twice; the officer can check easily.
  • Correcting only the flagged month when duplicates exist in other months as well.
  • Using GSTR-2A instead of GSTR-2B as the claim base.

Professional help

A professional can run a full-year duplicate check and compute the correct interest before payment.

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

Duplicate ITC claim — FAQs

Do I have to pay interest on a duplicate claim?+
Interest under Section 50(3) applies when wrongly availed credit has been utilised. If it stayed unused in the ledger, interest may not apply.
Can I adjust the duplicate in the next GSTR-3B instead of DRC-03?+
You can reverse it in a later GSTR-3B, but for a DRC-01C reply a DRC-03 payment with an ARN is easier to show.
Will this lead to a penalty?+
A prompt voluntary payment usually puts you in a better position, but outcomes depend on the facts and the officer's view.
How do I stop duplicate claims in future?+
Claim credit only from GSTR-2B after matching it with the purchase register, and keep a claimed flag against each invoice in your accounting software. Many duplicates come from claiming both from books and from GSTR-2B in different months.
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