DRC-01C because your supplier filed GSTR-1 after the cut-off

How the timing gap arises

GSTR-2B is generated as a static statement for each month based on documents filed by suppliers up to the cut-off for that month. A supplier who files GSTR-1 late does not lose the invoice; it simply appears in the GSTR-2B of the month in which they filed.

If you claimed the credit in the month of the invoice, your GSTR-3B for that month shows more ITC than GSTR-2B, triggering Rule 88D. Strictly, credit becomes available only when the invoice reflects in GSTR-2B, so the correct practice is to claim it in the month it actually appears.

Steps to reply

• Identify the late-filed invoices. Open the supplier's GSTR-1 filing date through Search Taxpayer and match it with the GSTR-2B month in which the invoices now appear.
• Prepare a table showing invoice number, date, tax amount, the month you claimed it and the month it appeared in GSTR-2B.
• If the invoices are already visible in a later GSTR-2B, explain in Part B that the difference is a timing difference and give the later period. Make sure you have not claimed the same invoices again in that later month.
• If the invoices are still not visible, treat it like a non-filing case: follow up with the supplier and consider paying the excess through DRC-03.

Deadline

Reply in Part B within 7 days of the DRC-01C. Missing it blocks your next GSTR-1 or IFF.

Common mistakes

• Claiming the same invoice twice: once in the invoice month and again when it appears in GSTR-2B. This turns a timing difference into a real excess claim.
• Explaining without evidence. Always attach the reconciliation table; a one-line reply is weak.
• Letting it become a habit. If a supplier is routinely late, claim their credit only from the month it appears in GSTR-2B to avoid repeated intimations.
• Forgetting interest. If the excess credit was actually used to pay tax before it became available, interest under Section 50(3) may still be asked for.

Professional support

A professional can run a month-wise GSTR-2B versus books reconciliation so that timing differences are identified before GSTR-3B is filed, which prevents most of these intimations.

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.