GST Mismatch Notices — DRC-01B, DRC-01C & ASMT-10
GSTR-1 vs 3B, ITC vs GSTR-2B and return scrutiny notices
- 1ReconcileDifferences explained invoice by invoice.
- 2ReplyExplanation or payment filed online.
- 3PreventMonthly reconciliation set up.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About GST Mismatch Notices — DRC-01B, DRC-01C & ASMT-10
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
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.
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.
| 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 this is for
Common scenarios where this service is a good fit.
- Businesses with GSTR-1/3B or 2B/3B differences
- Businesses with ASMT-10 notices
- E-invoicing businesses with IRP mismatches
What you get
Clear deliverables so you know exactly what's included.
- Period-wise reconciliations
- Online replies with explanations
- DRC-03 payment of accepted differences
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Differences explained invoice by invoice.
Explanation or payment filed online.
Monthly reconciliation set up.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page 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.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
