When should I file Form DRC-01C?

You should file Form DRC-01C if:

  • The ITC available in your GSTR-2B return exceeds the ITC claimed in your GSTR-3B return by a predefined limit for a return period.


  • The percentage difference between the ITC available as per GSTR-2B exceeds a predefined percentage from the ITC claimed for a return period.

In such cases, you will receive a notification from the GST portal, and it will be necessary to file the DRC-01C form.

Warning: If you don’t file a response to Form GST DRC-01C for a previous tax period within 7 days from the date on which you received the notification, then you will not be able to file your GSTR-1/IFF return for the subsequent tax period. This will continue until you either deposit the amount specified in the notification or provide an explanation for non-payment.

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