Data Reconciliation
Verify GSTR-2B invoices from suppliers.
Amber Ledger
ITC Mismatch DRC-01C
Total ITC Mismatch
Pending Action
₹2,85,000.00
System discrepancy detected: GSTR-3B ITC claims exceed GSTR-2B availability. This mismatch requires immediate resolution to avoid compliance penalties.
table_chart Tax Head Breakdown
| Tax Head | As per GSTR-2B | As per GSTR-3B | Difference |
|---|---|---|---|
| IGST | ₹12,45,000 | ₹14,00,000 | ₹1,55,000 |
| CGST | ₹8,10,000 | ₹8,75,000 | ₹65,000 |
| SGST | ₹8,10,000 | ₹8,75,000 | ₹65,000 |
| Cess | ₹0 | ₹0 | ₹0 |
| Total | ₹28,65,000 | ₹31,50,000 | ₹2,85,000 |
Compliance Insight
The difference exceeds the permitted variance. Automatic suspension of GSTR-1 may occur if a response is not filed within 7 days.
event Deadline: 27 Feb 2024Recommended Process
Check Payments
Check for voluntary reversals in DRC-03.
File Submission
Submit Part B explanation for differences.