# gstn introduces
1 posts in `gstn introduces` tag
GSTN Form DRC 01C Address Differences GSTR 2B GSTR 3B
This amendment adds a new rule, Rule 88D, to the CGST rules, outlining how discrepancies in Input Tax Credit (ITC) between auto-generated statements (such as GSTR-2B) and returns (like GSTR-3B) should be handled.
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By Krishna
