{"id":6013,"date":"2023-12-06T13:18:55","date_gmt":"2023-12-06T07:48:55","guid":{"rendered":"https:\/\/simplemyfiling.com\/?p=6013"},"modified":"2023-12-06T14:25:46","modified_gmt":"2023-12-06T08:55:46","slug":"understanding-rule-88d-of-cgst-rules-itc-mismatch-between-gstr-2b-gstr-3b","status":"publish","type":"post","link":"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/06\/understanding-rule-88d-of-cgst-rules-itc-mismatch-between-gstr-2b-gstr-3b\/","title":{"rendered":"UNDERSTANDING RULE 88D OF CGST RULES: ITC MISMATCH BETWEEN GSTR-2B &amp; GSTR-3B"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6013\" class=\"elementor elementor-6013\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a080083 e-flex e-con-boxed e-con e-parent\" data-id=\"a080083\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e301a2e eael-dual-header-content-align-center elementor-widget elementor-widget-eael-dual-color-header\" data-id=\"e301a2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-dual-color-header.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"eael-dual-header\">\n\t\t\t\t<h2 class=\"title eael-dch-title\"><span class=\"ez-toc-section\" id=\"UNDERSTANDING_RULE_88D_OF_CGST_RULES_ITC_MISMATCH_BETWEEN_GSTR-2B_GSTR-3B\"><\/span><span class=\"eael-dch-title-text eael-dch-title-lead lead solid-color\">UNDERSTANDING RULE 88D OF CGST RULES: ITC MISMATCH<\/span> <span class=\"eael-dch-title-text\"> BETWEEN GSTR-2B &amp; GSTR-3B<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/06\/understanding-rule-88d-of-cgst-rules-itc-mismatch-between-gstr-2b-gstr-3b\/#UNDERSTANDING_RULE_88D_OF_CGST_RULES_ITC_MISMATCH_BETWEEN_GSTR-2B_GSTR-3B\" >UNDERSTANDING RULE 88D OF CGST RULES: ITC MISMATCH  BETWEEN GSTR-2B &amp; GSTR-3B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/06\/understanding-rule-88d-of-cgst-rules-itc-mismatch-between-gstr-2b-gstr-3b\/#Introduction\" >Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/06\/understanding-rule-88d-of-cgst-rules-itc-mismatch-between-gstr-2b-gstr-3b\/#Genesis_of_Rule_88D\" >Genesis of Rule 88D<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/06\/understanding-rule-88d-of-cgst-rules-itc-mismatch-between-gstr-2b-gstr-3b\/#Understanding_Rule_88D\" >Understanding Rule 88D<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/06\/understanding-rule-88d-of-cgst-rules-itc-mismatch-between-gstr-2b-gstr-3b\/#Rule_88D_Implementation\" >Rule 88D Implementation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/06\/understanding-rule-88d-of-cgst-rules-itc-mismatch-between-gstr-2b-gstr-3b\/#Addressing_DRC-01C_Intimation\" >Addressing DRC-01C Intimation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/06\/understanding-rule-88d-of-cgst-rules-itc-mismatch-between-gstr-2b-gstr-3b\/#Potential_Repercussions\" >Potential Repercussions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/06\/understanding-rule-88d-of-cgst-rules-itc-mismatch-between-gstr-2b-gstr-3b\/#Proactive_Steps\" >Proactive Steps<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/12\/06\/understanding-rule-88d-of-cgst-rules-itc-mismatch-between-gstr-2b-gstr-3b\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-375a9e09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"375a9e09\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-515d5dcd\" data-id=\"515d5dcd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6580e071 elementor-widget elementor-widget-text-editor\" data-id=\"6580e071\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><\/p>\n<div class=\"is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure style=\"text-align: left;\">\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-sojdz-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-sojdz-1n7m0yu\">\n<div class=\"flex flex-col pb-9 text-sm\">\n<div class=\"w-full text-token-text-primary\" data-testid=\"conversation-turn-482\">\n<div class=\"px-4 py-2 justify-center text-base md:gap-6 md:py-6 m-auto\">\n<div class=\"flex flex-1 text-base mx-auto gap-3 md:px-5 lg:px-1 xl:px-5 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem] } group final-completion\">\n<div class=\"relative flex w-full flex-col lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"737c554f-f147-41ce-ac4c-b619ce5b2328\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-cndfi-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-cndfi-1n7m0yu\">\n<div class=\"flex flex-col pb-9 text-sm\">\n<div class=\"w-full text-token-text-primary\" data-testid=\"conversation-turn-23\">\n<div class=\"px-4 py-2 justify-center text-base md:gap-6 m-auto\">\n<div class=\"flex flex-1 text-base mx-auto gap-3 md:px-5 lg:px-1 xl:px-5 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem] } group final-completion\">\n<div class=\"relative flex w-full flex-col lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"edb024b9-af40-46a8-a3ca-b034b14f3231\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-cndfi-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-cndfi-1n7m0yu\">\n<div class=\"flex flex-col pb-9 text-sm\">\n<div class=\"w-full text-token-text-primary\" data-testid=\"conversation-turn-35\">\n<div class=\"px-4 py-2 justify-center text-base md:gap-6 m-auto\">\n<div class=\"flex flex-1 text-base mx-auto gap-3 md:px-5 lg:px-1 xl:px-5 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem] } group final-completion\">\n<div class=\"relative flex w-full flex-col lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"f4995fcd-5e15-4b91-ad0a-6be1eff783d0\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-cndfi-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-cndfi-1n7m0yu\">\n<div class=\"flex flex-col pb-9 text-sm\">\n<div class=\"w-full text-token-text-primary\" data-testid=\"conversation-turn-37\">\n<div class=\"px-4 py-2 justify-center text-base md:gap-6 m-auto\">\n<div class=\"flex flex-1 text-base mx-auto gap-3 md:px-5 lg:px-1 xl:px-5 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem] } group final-completion\">\n<div class=\"relative flex w-full flex-col lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"ffca16dc-dd52-41ff-bd5f-c4c3955b8a98\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<h2><span class=\"ez-toc-section\" id=\"Introduction\"><\/span>Introduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The CGST framework is dynamic, evolving to address challenges. Rule 88D is a response to discrepancies between GSTR-2B and GSTR-3B returns. This article delves into the nuances, implications, and insights for taxpayers.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Genesis_of_Rule_88D\"><\/span>Genesis of Rule 88D<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The DRC-01C, \u201cIntimation under Rule 88D: ITC Mismatch GSTR-2B vs GSTR-3B,\u201d marks a new approach to regulate ITC discrepancies, addressing GSTR-1 and GSTR-3B mismatches.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Understanding_Rule_88D\"><\/span>Understanding Rule 88D<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Objective:<\/strong> Systematize the notification process for glaring discrepancies.<\/p>\n<p><strong>Process:<\/strong><\/p>\n<ol>\n<li>Intimation via DRC-01C if claimed ITC in GSTR-3B exceeds available ITC in GSTR-2B.<\/li>\n<li>Taxpayer response within a week, providing justification or settling excess ITC.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Rule_88D_Implementation\"><\/span>Rule 88D Implementation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Enforced from 4th August 2023, Rule 88D was conceived in the GST Council&#8217;s 50th meeting on 11th July 2023.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Addressing_DRC-01C_Intimation\"><\/span>Addressing DRC-01C Intimation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Seven-Day Window:<\/strong><\/p>\n<ul>\n<li>Respond within seven days.<\/li>\n<li>For interest payments, use DRC-03 form and confirm in Part-B of DRC-01C.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Potential_Repercussions\"><\/span>Potential Repercussions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ignoring DRC-01C may lead to:<\/p>\n<ul>\n<li>Barred filing of next GSTR-1.<\/li>\n<li>Inability to use Invoice Furnishing Facility (IFF).<\/li>\n<li>Demand and recovery provisions triggered, leading to demand notice and adjudication.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Proactive_Steps\"><\/span>Proactive Steps<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To evade DRC-01C complications:<\/p>\n<ol>\n<li>Consistently reconcile GSTR-2B with GSTR-3B.<\/li>\n<li>Embrace automation for efficient reconciliations.<\/li>\n<li>Maintain meticulous records for reversals and reclaims.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Understanding Rule 88D is crucial for navigating the GST landscape. With due diligence and proactive measures, taxpayers can ensure transparency and correctness in the Input Tax Credit process.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"mt-1 flex justify-start gap-3 empty:hidden\">\n<div class=\"text-gray-400 flex self-end lg:self-center justify-center lg:justify-start mt-0 gap-1 visible\"><button class=\"flex items-center gap-1.5 rounded-md p-1 pl-0 text-xs hover:text-gray-950 dark:text-gray-400 dark:hover:text-gray-200 disabled:dark:hover:text-gray-400 md:invisible md:group-hover:visible md:group-[.final-completion]:visible\"><\/button>\n<div class=\"flex gap-1\">\u00a0<\/div>\n<div class=\"flex items-center gap-1.5 text-xs\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"w-full pt-2 md:pt-0 dark:border-white\/20 md:border-transparent md:dark:border-transparent md:w-[calc(100%-.5rem)]\"><form class=\"stretch mx-2 flex flex-row gap-3 last:mb-2 md:mx-4 md:last:mb-6 lg:mx-auto lg:max-w-2xl xl:max-w-3xl\">\n<div class=\"relative flex h-full flex-1 items-stretch md:flex-col\">\n<div class=\"flex w-full items-center\">\u00a0<\/div>\n<\/div>\n<\/form><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/figure>\n<\/div>\n<p><div class=\"wp-block-post-date\"><time datetime=\"2023-12-06T13:18:55+05:30\">6 December 2023<\/time><\/div><div class=\"wp-block-post-author\"><div class=\"wp-block-post-author__avatar\"><img alt='' src='https:\/\/secure.gravatar.com\/avatar\/5022b13facf0fd085ac80e8f9b743453a0f6fcedd6c9a2c43139a08621b8de13?s=48&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/5022b13facf0fd085ac80e8f9b743453a0f6fcedd6c9a2c43139a08621b8de13?s=96&#038;d=mm&#038;r=g 2x' class='avatar avatar-48 photo' height='48' width='48' \/><\/div><div class=\"wp-block-post-author__content\"><p class=\"wp-block-post-author__name\">Himanshu sekhar<\/p><\/div><\/div><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>UNDERSTANDING RULE 88D OF CGST RULES: ITC MISMATCH BETWEEN GSTR-2B &amp; GSTR-3B Introduction The CGST framework is dynamic, evolving to address challenges. Rule 88D is a response to discrepancies between GSTR-2B and GSTR-3B returns. This article delves into the nuances, implications, and insights for taxpayers. Genesis of Rule 88D The DRC-01C, \u201cIntimation under Rule 88D: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5764,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":""},"categories":[415],"tags":[498],"class_list":["post-6013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-itc"],"blocksy_meta":[],"jetpack_featured_media_url":"https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg","jetpack_sharing_enabled":true,"rttpg_featured_image_url":{"full":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"landscape":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"portraits":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"thumbnail":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640-150x150.jpg",150,150,true],"medium":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640-300x200.jpg",300,200,true],"large":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"1536x1536":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"2048x2048":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"woocommerce_archive_thumbnail":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",300,200,false],"woocommerce_thumbnail":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640-300x200.jpg",300,200,true],"woocommerce_single":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640-600x400.jpg",600,400,true],"woocommerce_gallery_thumbnail":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640-100x100.jpg",100,100,true]},"rttpg_author":{"display_name":"Himanshu sekhar","author_link":"https:\/\/simplemyfiling.com\/index.php\/author\/simplemyfilinggmail-com\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/simplemyfiling.com\/index.php\/category\/tax\/\" rel=\"category tag\">Tax<\/a>","rttpg_excerpt":"UNDERSTANDING RULE 88D OF CGST RULES: ITC MISMATCH BETWEEN GSTR-2B &amp; GSTR-3B Introduction The CGST framework is dynamic, evolving to address challenges. Rule 88D is a response to discrepancies between GSTR-2B and GSTR-3B returns. This article delves into the nuances, implications, and insights for taxpayers. Genesis of Rule 88D The DRC-01C, \u201cIntimation under Rule 88D:&hellip;","_links":{"self":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/6013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/comments?post=6013"}],"version-history":[{"count":7,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/6013\/revisions"}],"predecessor-version":[{"id":6025,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/6013\/revisions\/6025"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/media\/5764"}],"wp:attachment":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/media?parent=6013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/categories?post=6013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/tags?post=6013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}