What is Rule 88D and Form DRC-01C under GST?

Rule 88D mandates that if the Input Tax Credit (ITC) claimed in GSTR-3B Table 4 exceeds the auto-populated ITC in GSTR-2B by a specified margin, the portal generates an automated Form DRC-01C notice requiring explanation or payment.

How do I import GSTR-2B JSON files into Tally Prime?

Download your monthly GSTR-2B JSON from the GST Portal. In Tally Prime, go to GST Reports > GSTR-2B Reconciliation, press Import, and select the downloaded JSON file.

How does GSTR-2B matching affect Table 4 of GSTR-3B?

Reconciling GSTR-2B ensures that only verified, supplier-uploaded purchase invoices are claimed under Table 4A(5) Eligible ITC, while ineligible or blocked credits are properly reversed under Table 4B.

How does TrulyInvoice help prevent GSTR-2B mismatches?

TrulyInvoice auto-extracts party GSTINs, purchase invoice numbers, dates, tax rates, and amounts from vendor PDFs, posting 100% accurate F9 purchase vouchers to Tally Prime.

GSTR-2B Matching with GSTR-3B Table 4 ITC in Tally Prime

Under Rule 88D of the CGST Rules, the GST system automatically monitors discrepancies between Input Tax Credit (ITC) auto-populated in GSTR-2B and ITC claimed in GSTR-3B Table 4. If claimed ITC exceeds available credit, the portal issues Form DRC-01C. Reconciling purchase vouchers in Tally Prime eliminates this risk.

Quick Answer: How to Reconcile GSTR-2B with GSTR-3B Table 4 in Tally Prime?

TrulyInvoice auto-extracts supplier GSTINs, purchase invoice numbers, tax values, and GST amounts from vendor PDFs so Tally purchase vouchers match supplier portal filings. Rule 88D triggers automated DRC-01C notices if ITC claimed in GSTR-3B Table 4 exceeds GSTR-2B credit. Reconciling purchases in Tally Prime prevents tax notices.

Rule 88D Warning: DRC-01C notice issued if GSTR-3B Table 4 ITC > GSTR-2B credit.
Tally Tool: Display > GST Reports > GSTR-2B Reconciliation.
Import JSON: Download GSTR-2B JSON from portal and import into Tally.
TrulyInvoice auto-posts accurate vendor purchase vouchers (F9) to prevent mismatches.

Step-by-Step SOP: GSTR-2B Reconciliation in Tally Prime

Download GSTR-2B JSON: Log in to GST Portal, navigate to Returns Dashboard, and download monthly GSTR-2B JSON file.
Open GSTR-2B Report in Tally: Go to Display More Reports > GST Reports > GSTR-2B Reconciliation.
Import JSON File: Press Alt+O (Import) > GSTR-2B and select the downloaded file.
Review Categorization: TallyPrime categorizes entries into Matched, Available only in Books, Available only in Portal, and Mismatched.
Bifurcate Table 4 ITC: Ensure matched credits populate Table 4A(5) All Other ITC, while ineligible credits are reversed under Table 4B(2).

Accurate Purchase Voucher Posting via TrulyInvoice

Purchase invoice entry errors—such as a mistyped GSTIN, wrong invoice date, or misplaced tax rate—are the primary cause of GSTR-2B reconciliation failures.

With TrulyInvoice, vendor purchase bills (PDFs, scans, WhatsApp photos) are extracted using AI. TrulyInvoice verifies 15-character GSTINs and tax amounts, auto-posting verified F9 Purchase Vouchers directly into Tally Prime in 15 seconds.

GSTR-2B Matching with GSTR-3B Table 4 ITC in Tally Prime (Rule 88D SOP)

Quick Answer: How to Reconcile GSTR-2B with GSTR-3B Table 4 in Tally Prime?

Step-by-Step SOP: GSTR-2B Reconciliation in Tally Prime

Accurate Purchase Voucher Posting via TrulyInvoice

Stop Manual Voucher Entry.