GSTR-2B Mismatch in Patna · Advocate Simran Kumari · BR/1115/2023
Received a notice for GSTR-2B mismatch in Patna? A GSTR-2B mismatch occurs when the ITC claimed in GSTR-3B exceeds the ITC auto-populated in GSTR-2B, triggering DRC-01C or Section 73/74 notices from CGST Patna-I or Patna-II. Advocate Simran Kumari handles the complete GST GSTR-2B mismatch procedure for Patna taxpayers — from ITC reconciliation and document compilation to DRC-06 reply drafting and the GSTR-2B mismatch remedy including appeal and writ.
Chamber: P.C. Colony, Kankarbagh, Patna – 800020 · Law checked 6 October 2026
Choose your path for GSTR-2B mismatch in Patna
GSTR-2B mismatch notice received? Time is critical.
A DRC-01C intimation or Section 73/74 notice for GSTR-2B mismatch in Patna requires a prompt response. Missing the deadline can result in ITC reversal, interest at 24% p.a., penalty and recovery proceedings before the CGST Patna-I or Patna-II Commissionerate.
Chamber Services
Every engagement for GSTR-2B mismatch in Patna is scoped to the notice type, the tax period, the ITC discrepancy amount and the documents available.
01
Decoding the DRC-01C, ASMT-10 or Section 73/74 notice to identify the ITC discrepancy, tax period, demand amount and the GST GSTR-2B mismatch procedure applicable before CGST Patna-I & Patna-II.
02
Preparing a detailed reconciliation statement comparing ITC claimed in GSTR-3B with ITC auto-populated in GSTR-2B, invoice-wise, supplier-wise and period-wise.
03
Compilation of all GSTR-2B mismatch documents — reconciliation statements, tax invoices, e-way bills, bank payment proofs and supplier communication records.
04
Drafting the reply to the GSTR-2B mismatch notice with point-wise explanation, statutory citations, CBIC circular references and reconciliation annexures.
05
Appearance before the proper officer at CGST Patna-I or Patna-II for personal hearing to argue the GSTR-2B mismatch reply.
06
Where the reply is rejected, advising on the GSTR-2B mismatch remedy — Section 107 appeal, Section 112 GSTAT Patna Bench appeal, or writ petition before the Patna High Court.
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Why this Chamber
01
Your GSTR-2B mismatch in Patna file is handled by the advocate herself — not routed through intermediaries or call centres.
02
Familiar with Patna High Court case law on ITC mismatch, CBIC Circular procedure and bona fide buyer protection.
03
Direct advice on the GSTR-2B mismatch remedy if the reply is rejected — appeal, GSTAT or writ.
04
Familiar with the CGST Patna-I and Patna-II Commissionerates, the Bihar GST jurisdiction and GSTAT Patna Bench context.
How to Engage
Step 1
Share the DRC-01C, ASMT-10 or Section 73/74 notice and any attachments by WhatsApp or email. Acknowledge receipt is issued the same day.
Step 2
A short call to establish the ITC discrepancy, documents needed and the GST GSTR-2B mismatch procedure applicable.
Step 3
Written scope of the engagement and the fee arrangement for the GSTR-2B mismatch reply stage before CGST Patna-I or Patna-II.
Step 4
ITC reconciliation, DRC-06 drafting, document compilation, portal filing and personal hearing representation.
Ready to start? The first step takes two minutes.
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The legal position in brief for Patna taxpayers
GSTR-2B mismatch in Patna arises when the input tax credit claimed by a taxpayer in GSTR-3B exceeds the ITC auto-populated in GSTR-2B. Under Section 16(2)(aa) of the CGST/BGST Act, 2017 read with Rule 36(4), ITC can be availed only when the invoice details are furnished by the supplier and communicated to the recipient in GSTR-2B.
The GST system generates a DRC-01C intimation where the ITC mismatch exceeds the prescribed tolerance limit under Rule 88D. If not resolved, the matter may escalate to a show cause notice under Section 73 or 74. The GSTR-2B mismatch remedy lies in a proper reply, ITC reconciliation, and where necessary, an appeal or writ before the Patna High Court.
GSTR-2B mismatch in Patna refers to a discrepancy between the input tax credit claimed by a taxpayer in GSTR-3B and the ITC auto-populated in GSTR-2B. GSTR-2B is a static, auto-generated ITC statement prepared on the basis of the supplier's GSTR-1, GSTR-1A and IFF filings.
Where the ITC claimed in GSTR-3B exceeds the ITC available in GSTR-2B, the GST system flags the difference. If the discrepancy exceeds the tolerance limit prescribed under Rule 88D, the proper officer issues a DRC-01C intimation requiring the taxpayer to explain the difference or reverse the excess ITC.
GSTR-2B mismatch in Patna is not automatically a demand. It is an opportunity to reconcile the difference, provide evidence of genuine transactions and avoid escalation to Section 73 or 74 proceedings.
GSTR-2B mismatch in Patna is governed by Section 16(2)(aa) of the CGST/BGST Act, 2017, Rule 36(4) of the CGST/Bihar GST Rules, 2017, and Rule 88D which prescribes the tolerance limit and DRC-01C procedure.
| Provision | Subject | Significance |
|---|---|---|
| Section 16(2)(aa) | ITC condition | ITC can be availed only when invoice details are furnished by supplier and communicated in GSTR-2B |
| Rule 36(4) | ITC availment restriction | ITC shall not be availed unless reflected in GSTR-2B |
| Rule 88D | DRC-01C intimation | Prescribes tolerance limit and procedure for ITC mismatch |
| Section 61 | Scrutiny of returns | Empowers ASMT-10 scrutiny for ITC discrepancies |
| Section 73 | Non-fraud adjudication | Escalation if DRC-01C reply is unsatisfactory |
| Section 74 | Fraud adjudication | Escalation for alleged fraudulent ITC claims |
| Circular F. No. 20001/2/2022 | CBIC remedial procedure | Mandates specific verification protocol for FY 2017-18 and 2018-19 mismatches |
The GST GSTR-2B mismatch procedure for Patna taxpayers involves several steps from receipt of the intimation to final resolution.
Extract the tax period, ITC discrepancy amount, section invoked and deadline. Check whether the DRC-01C or notice contains a valid DIN and is properly served.
Prepare a detailed reconciliation statement comparing ITC claimed in GSTR-3B with ITC auto-populated in GSTR-2B. The reconciliation should be invoice-wise, supplier-wise and period-wise.
Gather all GSTR-2B mismatch documents — reconciliation statements, tax invoices, e-way bills, bank payment proofs and supplier communication records.
Draft the reply to the GSTR-2B mismatch notice with point-wise explanation, statutory citations, CBIC circular references and reconciliation annexures. Address each invoice or supplier discrepancy separately.
Upload the reply in Form DRC-06 on the GST portal under Services → User Services → View Additional Notices and Orders. Attach the reconciliation and supporting documents.
Where a personal hearing is scheduled before CGST Patna-I or Patna-II, attend and argue the GSTR-2B mismatch reply. Section 75(4) requires an opportunity of hearing where an adverse order is contemplated.
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End-to-end reconciliation, drafting, documentation, filing and hearing representation.
The GSTR-2B mismatch documents required depend on the nature of the ITC discrepancy. The following table sets out the commonly required documents.
| Discrepancy type | GSTR-2B mismatch documents required |
|---|---|
| ITC claimed in GSTR-3B but not in GSTR-2B | GSTR-3B, GSTR-2B, purchase register, tax invoices, e-way bills, bank payment proof |
| Supplier filed GSTR-1 belatedly | Supplier GSTR-1 acknowledgment, GSTR-2B of subsequent period, supplier confirmation |
| ITC on imports or RCM | Bill of entry, RCM payment challan, GSTR-3B disclosure, relevant invoices |
| Credit note not accounted | Credit note copy, GSTR-2B extract, GSTR-3B reconciliation |
| Transitional credit adjustment | TRAN-1/TRAN-2 records, transitional credit ledger, GST returns |
| Supplier GSTIN incorrect | Correct tax invoice, supplier GSTIN proof, communication with supplier |
Practical point on GSTR-2B mismatch documents
The strength of a GSTR-2B mismatch reply lies in the reconciliation. A reply without a detailed invoice-wise reconciliation is a statement of position, not a defence. The GSTR-2B mismatch documents must be indexed, paginated and cross-referenced to each ITC discrepancy.
The Patna High Court has developed significant precedent on GSTR-2B mismatch in Patna and the consequences for ITC claims.
The Patna High Court has explicitly held that a buyer is eligible to claim input tax credit only if the GST has actually been paid by the seller to the government treasury. If the seller defaults in payment, ITC cannot be claimed and any credit already claimed must be reversed. The Court placed the responsibility of proving that the tax collected has been remitted to the government on the buyer.
In a significant 2024 judgment, the Patna High Court examined CBIC Circular F. No. 20001/2/2022-GST dated 27 December 2022 and held that the tax authority must follow the specific remedial procedure prescribed for the early years of GST (particularly FYs 2017-18 and 2018-19) when GSTR-2A/GSTR-3B mismatches arise due to the supplier's delayed or deficient compliances. The Court set aside both the assessment order and the appellate order and remanded the matter for fresh consideration strictly in terms of the Circular. The Court directed that the officer must verify whether tax was indeed paid to the supplier, whether supplies were actually received, and whether the supplier has since filed the relevant returns.
The Patna High Court dismissed a writ petition challenging multiple DGGI summons in a fake ITC investigation arising from discrepancies between GSTR-3B and GSTR-2B returns for the period April 2023 to March 2024. The Court imposed costs of ₹25,000 and held that interference at the investigation stage would obstruct the ongoing inquiry.
The Patna High Court upheld the validity of a tax assessment order passed by the State GST Authority under Section 74(1) of the CGST/BGST Act, reaffirming that once a proper officer determines that ITC has been wrongfully availed due to fraud or suppression, the State GST Authority is empowered to issue notice even without Central action.
The Patna High Court dismissed a writ petition and held that the remedy cannot be availed under writ jurisdiction when alternate remedies have not been availed efficaciously. The Court reiterated that the claim of credit depends upon fulfilment of ITC conditions under Section 16, not merely on the invoice being auto-populated in GSTR-2B.
GSTR-2B mismatch notice or ITC denial in Patna?
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The GSTR-2B mismatch remedy depends on the outcome. If the officer accepts the reply, the proceeding is closed. If the reply is rejected or no reply is filed, a demand order is issued under DRC-07.
| Stage | Form | GSTR-2B mismatch remedy |
|---|---|---|
| ITC mismatch intimation | DRC-01C | File reply within 7 days or reverse excess ITC |
| Scrutiny notice | ASMT-10 | File ASMT-11 reply within 30 days |
| Show cause notice | DRC-01 | File DRC-06 reply within 30 days |
| Closure | DRC-05 | Proceeding closed — no demand |
| Demand order | DRC-07 | File Section 107 appeal within 3 months + 10% pre-deposit |
| Appellate order | APL-04 | File Section 112 GSTAT Patna Bench appeal |
| Tribunal order | — | Writ petition before Patna High Court under Article 226 |
Where the GSTR-2B mismatch reply is rejected and a demand order is issued, the first GSTR-2B mismatch remedy is an appeal under Section 107 before the Appellate Authority. The appeal must be filed within 3 months, with a 10% pre-deposit of the disputed tax payable from the Electronic Cash Ledger.
Where the order violates natural justice or is without jurisdiction, a writ petition under Article 226 before the Patna High Court may be the appropriate GSTR-2B mismatch remedy. However, the Patna High Court has consistently held that the alternative remedy under Section 107 must ordinarily be exhausted first. In the case of Rajesh Kumar Dubey, the Court dismissed a writ petition where alternate remedies had not been availed efficaciously.
For taxpayers in Patna, the GSTR-2B mismatch notice is issued by the proper officer having jurisdiction over the principal place of business. The CGST Patna-I and Patna-II Commissionerates exercise jurisdiction over different territorial areas within Patna.
The Bihar GST authorities exercise corresponding jurisdiction under the Bihar Goods and Services Tax Act, 2017. The correct identification of the issuing authority is important for drafting the GSTR-2B mismatch reply and for any subsequent remedy.
Where the matter proceeds to appeal, the GSTAT Patna Bench is the sole bench for Patna and all 38 districts of Bihar. Members joined their benches on 21 January 2026. The Patna High Court has also sought responses on a Public Interest Litigation regarding the location of the GSTAT Bihar State Bench.
Prefer the chamber to run this checklist for you in Patna?
Every item is part of the standard engagement for GSTR-2B mismatch in Patna.
A deficient GSTR-2B mismatch reply carries consequences. The Patna High Court has imposed costs of ₹25,000 in cases where it found the challenge to be non-bona fide.
The risk of ITC reversal and penalty is a material consideration in deciding the GSTR-2B mismatch reply strategy and any subsequent remedy. A careful pre-filing assessment is essential.
GSTR-2B mismatch in Patna occurs when the input tax credit claimed in GSTR-3B exceeds the ITC auto-populated in GSTR-2B. It triggers a DRC-01C intimation if the difference exceeds the tolerance limit under Rule 88D.
The GST GSTR-2B mismatch procedure involves: reading the notice, preparing ITC reconciliation, compiling GSTR-2B mismatch documents, drafting the DRC-06 reply, filing on the portal, and attending the personal hearing before CGST Patna-I or Patna-II.
GSTR-2B mismatch documents include reconciliation statements, GSTR-3B and GSTR-2B extracts, purchase register, tax invoices, e-way bills, bank payment proofs, and supplier communication records — depending on the discrepancy type.
The DRC-01C intimation requires a reply within 7 days. Where the matter escalates to a Section 73/74 show cause notice, the reply must be filed in Form DRC-06 within 30 days.
If the GSTR-2B mismatch reply is rejected, a demand order is issued under DRC-07. The GSTR-2B mismatch remedy is a Section 107 appeal within 3 months with 10% pre-deposit, followed by a Section 112 GSTAT Patna Bench appeal if needed, and a writ petition before the Patna High Court where grounds exist.
No. The Patna High Court has held that the tax authority must follow the CBIC Circular procedure for FY 2017-18 and 2018-19 mismatches. The officer cannot mechanically disallow ITC and must verify whether tax was paid to the supplier, whether supplies were received, and whether the supplier has since filed the relevant returns.
DRC-01C is the intimation issued under Rule 88D where the ITC claimed in GSTR-3B exceeds the ITC available in GSTR-2B beyond the prescribed tolerance limit. It requires the taxpayer to explain the difference or reverse the excess ITC.
Yes. If the taxpayer disputes the mismatch, the reply can be filed in DRC-06 without payment. If partially disputed, the admitted portion can be paid through DRC-03 and the disputed portion contested.
The Circular prescribes a stepwise verification protocol for FY 2017-18 and 2018-19 ITC mismatches. The Patna High Court has held that the tax authority must follow this procedure instead of mechanically denying ITC.
The chamber assists with notice analysis, ITC reconciliation, GSTR-2B mismatch documents compilation, DRC-06 drafting, portal filing, personal hearing representation before CGST Patna-I or Patna-II, and the GSTR-2B mismatch remedy including appeal and writ. Direct chamber access is available at P.C. Colony, Kankarbagh, Patna.
Disclaimer
This page on GSTR-2B mismatch in Patna is published for general information only and does not constitute legal advice or solicitation. GST law, Rules, forms, monetary limits and portal procedures are amended from time to time. The applicable position must be verified against the current statutory text, notifications and circulars, and against the facts of the particular notice, order or proceeding. Engagement of the chamber is subject to a written scope and fee arrangement.
Law last checked: 6 October 2026.
