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GST Input Tax Credit Mismatch GSTR-2B vs GSTR-3B
Automated GST notice DRC-01B and ASMT-10 scrutinies are issued when the Input Tax Credit (ITC) claimed in your GSTR-3B return exceeds the auto-populated eligible ITC reflected in your GSTR-2B.
Written & Reviewed By:Acharya GST Compliance & Audit Team|Chartered Accountant (ICAI)
Last Updated: September 2026
Disclaimer: This content is for general informational purposes only and does not constitute personalized legal or financial advice. For specific tax filings or audits, consult our qualified accountants directly.
Primary Causes of ITC Mismatches
- • Supplier Filing Delays: Your vendor uploaded invoices late in GSTR-1, so credit appeared in a subsequent month's GSTR-2B.
- • Incorrect GSTIN or B2C Entry: Vendor filed the sale under B2C or entered an erroneous GST number.
- • Ineligible ITC Claimed: Claiming ITC on block items under Section 17(5) such as personal motor vehicles or employee club memberships.
- • Reversal Omissions: Failure to reverse ITC for non-payment to suppliers within 180 days under Rule 37.
How to Reply to Form DRC-01B / ASMT-10
- Perform invoice-level reconciliation between your purchase register and GSTR-2B data.
- Identify supplier-wise differences and obtain vendor confirmation letters or delayed tax payment challans.
- Submit Part B response to DRC-01B within 7 days stating exact reconciliation reason code or paying difference via DRC-03.
Facing GST Scrutiny or Demand Notices?
Acharya provides monthly vendor-wise ITC reconciliation and expert representation for GST ASMT-10, DRC-01B, and DRC-07 proceedings.
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