In a document, Beijing has dismissed India's claims that China was attempting to change the status quo of the border region by building a road.
It said that Indian troops "transgressing" into Chinese territory was "indeed a real attempt to change the status quo of the boundary, and it has gravely undermined peace and tranquility of the China-India border area".
The comments came in a document titled "The Facts and China's Position Concerning the Indian Border Troops Crossing of the China-India Boundary in the Sikkim Sector into the Chinese Territory".
It dismissed India's contention that the road building at the tri-junction of India, China and Bhutan had serious security implications for New Delhi.
"To cross a delimited boundary and enter the territory of a neighbouring country on the grounds of so-called 'security concerns', for whatever activities, runs counter to the basic principles of international law and basic norms governing international relations."
It said: "No such attempt will be tolerated by any sovereign state, still less should it be the normal way of conduct between China and India as two neighbouring states."
The document maintained that China had no issues with Bhutan and both sides were deliberating on the boundary issue and this was of no concern to India.
"The China-Bhutan boundary issue is one between China and Bhutan. It has nothing to do with India. As a third party, India has no right to interfere in or impede the boundary talks
between China and Bhutan, still less the right to make territorial claims on Bhutan's behalf," it said.