ITC Mismatch Notice? GSTR-2B vs 3B, Section 16 and How to Reply 20 Sep 2026 Arpan Bohra and Co GST Comments Off on ITC Mismatch Notice? GSTR-2B vs 3B, Section 16 and How to Reply ITC mismatch under GST: section 16(2)(aa), GSTR-2B, ASMT-10, DRC-01A, supplier default, case law, documents to rely on and a reply strategy.