GST:
GSTN enabled functionality to generate automated intimation in Form GST DRC-01C which enables the taxpayer to explain the difference in ITC available in GSTR-2B & ITC claimed in GSTR-3B, In case, no response is filed by the impacted taxpayers in Form DRC-01C Part B, such taxpayers will not be able to file their subsequent period GSTR-1/IFF.
[GSTN Advisory dated 14.11.2023]
