GST2 Sept 2026
GST Portal Flags Excess ITC in GSTR-3B
GSTN has introduced an automated mismatch flag on the GST portal. The flag will appear when the Input Tax Credit (ITC) claimed in GSTR-3B exceeds the ITC shown in GSTR-2B by more than the prescribed threshold. The update relates to the auto-reconciliation of GSTR-1 and GSTR-3B under Rule 88C of the CGST Rules. Businesses should review their reported ITC and respond to any mismatch flagged.
Key Statutory Highlights
- GSTN has introduced an automated mismatch flag on the GST portal.
- The flag applies when ITC claimed in GSTR-3B exceeds GSTR-2B by more than the prescribed threshold.
- The update relates to auto-reconciliation under Rule 88C of the CGST Rules.
Actionable Advice for Taxpayers / Founders:Review ITC reported in GSTR-3B against GSTR-2B and check for any mismatch flagged on the GST portal.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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