Sample notice · fictional business · no sign-up

See a GST notice reply drafted, invoice by invoice

This is exactly what CATools produced for a sample DRC-01C: the reconciliation of every rupee of the difference, the Part B reply text, the reply letter and the Excel workbook. Nothing to upload, nothing to sign up for.

Fictional example. Every business, GSTIN, invoice and amount on this page and in the downloadable files is made up. The GSTINs are well-formed with valid check digits so the real validation runs, but they were not checked against the GST register; any match with a real taxpayer is coincidental.

1. The notice

DRC-01C · September 2025 · GANESH CONSTRUCTIONS · GSTIN 29ABCPG7710K1ZL · Ref ZD2910250412873

As per notice	IGST	CGST	SGST
ITC as per GSTR-2B	72,00,000	81,18,000	81,18,000
As per GSTR-3B	1,04,40,000	1,38,48,000	1,38,48,000
Difference	32,40,000	57,30,000	57,30,000

2. Files CATools matched

The exact files behind this result. Download them to check any line yourself.

📄 DRC-01C_Sep2025_SAMPLE.pdf (read automatically)
📎 GSTR2B_Aug2025.json
📎 GSTR2B_Sep2025.json
📎 GSTR2B_Oct2025.json
📎 Purchase_Register_Sep2025.xlsx

Reverse-charge ITC claimed in GSTR-3B: ₹18,00,000 (CGST ₹9,00,000 + SGST ₹9,00,000)

Entered by hand, not calculated from the uploaded files: it is the reverse-charge ITC claimed in Table 4(A)(2)/(3) of the filed GSTR-3B. GSTR-2B can list some reverse-charge supplies, but the reconciliation uses the amount actually claimed. In this sample the amount is part of the fictional case.

In the app you upload these as downloaded from the GST portal and exported from Tally or Busy.

3. Every rupee of the difference, explained or paid

Part B option: Part payment through DRC-03 + explanation for the rest. Explain / Pay is CATools' suggestion; the CA decides each line.

Difference in the notice

₹1,47,00,000

Explained

₹87,60,000

Pay through DRC-03 (+ interest)

₹59,40,000

ITC on reverse charge (claimed in GSTR-3B, entered by hand)
₹18,00,000Explain
Invoices in an earlier month's GSTR-2B, claimed in this period
₹54,00,000Explain
Supplier filed late: invoice is in a later month's GSTR-2B
₹30,00,000Explain
In GSTR-2B but not recorded in books (reduces the difference)
−₹14,40,000Explain
Invoices not in any uploaded GSTR-2B
₹32,40,000Pay
Claimed on invoices marked 'ITC not available' in GSTR-2B
₹18,00,000Pay
Books show more tax than GSTR-2B on the same invoice
₹9,00,000Pay

Why the difference arises	IGST	CGST	SGST	Treatment
ITC on reverse charge (claimed in GSTR-3B, entered by hand)	—	9,00,000	9,00,000	Explain
Invoices in an earlier month's GSTR-2B, claimed in this period	—	27,00,000	27,00,000	Explain
Supplier filed late: invoice is in a later month's GSTR-2B	—	15,00,000	15,00,000	Explain
In GSTR-2B but not recorded in books (reduces the difference)	—	-7,20,000	-7,20,000	Explain
Invoices not in any uploaded GSTR-2B	32,40,000	—	—	Pay
Claimed on invoices marked 'ITC not available' in GSTR-2B	—	9,00,000	9,00,000	Pay
Books show more tax than GSTR-2B on the same invoice	—	4,50,000	4,50,000	Pay
Total = difference in the notice	32,40,000	57,30,000	57,30,000

4. Reply text for the Part B box

Ref: Intimation ZD2910250412873 dated 14/10/2025 in FORM GST DRC-01C for September 2025. Difference: IGST Rs. 32,40,000.00, CGST Rs. 57,30,000.00, SGST/UTGST Rs. 57,30,000.00.
The difference is explained as under:
1. ITC on inward supplies liable to reverse charge, on which tax was paid in cash, has been availed in Table 4(A)(2)/(3) of GSTR-3B. This ITC is availed on the basis of the tax paid under reverse charge and not on the basis of GSTR-2B, so it accounts for part of the difference. Amount: CGST Rs. 9,00,000.00, SGST/UTGST Rs. 9,00,000.00.
2. ITC relates to invoices reflected in GSTR-2B of earlier tax period(s), availed in this period within the time limit under Section 16(4). Amount: CGST Rs. 27,00,000.00, SGST/UTGST Rs. 27,00,000.00.
3. ITC relates to invoices of this period whose suppliers furnished details after the due date; these are now reflected in GSTR-2B of a subsequent period. Amount: CGST Rs. 15,00,000.00, SGST/UTGST Rs. 15,00,000.00.
4. ITC available in GSTR-2B on these documents has not been availed, which reduces the difference. Amount: CGST Rs. 7,20,000.00, SGST/UTGST Rs. 7,20,000.00.
An amount of IGST Rs. 32,40,000.00, CGST Rs. 13,50,000.00, SGST/UTGST Rs. 13,50,000.00 has been paid through FORM GST DRC-03 along with interest under Section 50 vide ARN __________ dated __________.
Detailed reconciliation is attached. It is requested that no further proceedings be initiated.

Attach with the reply

📄 Reply letter + Annexure A (PDF)Open 📊 Reconciliation workbook (Excel)Download

Sample output for a fictional business. In the app, the CA reviews every line before filing.

Got a real DRC-01C? Do the same for your client.

Upload the notice, the GSTR-2B and the Tally or Busy register. Free during early access.

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How the DRC-01C works, step by step: read the DRC-01C guide