# GST Mismatch Notices — DRC-01B, DRC-01C & ASMT-10

> The GST portal automatically flags differences between returns: DRC-01B when liability declared in GSTR-1 exceeds what was paid in GSTR-3B, and DRC-01C when ITC claimed in GSTR-3B exceeds what appears in GSTR-2B. Each must be answered online within the short time shown — by paying the difference or explaining it. Officers also issue ASMT-10 scrutiny notices on returns, answered in ASMT-11.

Practice: Tax Notices & Litigation — https://www.industax.com/services/tax-litigation/

Unanswered DRC-01B or DRC-01C intimations can block filing of the next GSTR-1, so they need quick replies. Valid explanations include amendments reported in later periods, ITC of earlier periods claimed now, and supplier filing delays.

E-invoice mismatches arise when invoices reported to the IRP don't tally with GSTR-1; we reconcile IRP, GSTR-1 and books to explain or correct them.

## Key facts

| Item | Detail |
| --- | --- |
| DRC-01B | GSTR-1 liability > GSTR-3B payment |
| DRC-01C | ITC in GSTR-3B > ITC in GSTR-2B |
| ASMT-10 | Scrutiny of returns; reply in ASMT-11 |
| Risk of ignoring | Blocking of GSTR-1 filing; escalation to SCN |

## Who needs this

- Businesses with GSTR-1/3B or 2B/3B differences
- Businesses with ASMT-10 notices
- E-invoicing businesses with IRP mismatches

## What's included

- Period-wise reconciliations
- Online replies with explanations
- DRC-03 payment of accepted differences

## Documents

- The intimation / notice
- GSTR-1, 3B, 2B data
- Books and e-invoice reports

## Process

1. **Reconcile** — Differences explained invoice by invoice.
2. **Reply** — Explanation or payment filed online.
3. **Prevent** — Monthly reconciliation set up.

## Also covers

- **ITC mismatch** — Differences between claimed ITC and GSTR-2B.
- **GSTR-1 vs 3B reconciliation** — Liability differences between returns.
- **E-invoice mismatch** — IRP vs GSTR-1 differences.

## FAQs

### What happens if I don't reply to DRC-01B?

Filing of your next GSTR-1 can be blocked until you pay or explain the difference.

### What is the reply form for ASMT-10?

ASMT-11, within the time given in the notice (usually 30 days).

### How do we stop these notices recurring?

Reconcile GSTR-2B with the purchase register and GSTR-1 with sales every month before filing GSTR-3B, and correct differences in the same or next period.

## Official sources

- GST portal — Services > User Services > View Notices: https://www.gst.gov.in/
- CBIC — GST law and circulars: https://cbic-gst.gov.in/

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Canonical page: https://www.industax.com/services/tax-litigation/gst-return-mismatch-notice
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.