Answer

1. F

   Facts

   Part B is a short text reply, but the officer may later ask for proof. Keep a month-wise reconciliation of books, GSTR-1, GSTR-3B and payments, plus copies of amendments and challans.

2. P

   Provisions and law

   • Rule 88C, CGST Rules 2017If GSTR-1 tax exceeds GSTR-3B tax beyond the set limit, intimation in DRC-01B Part A; within 7 days pay through DRC-03 or explain in Part B
   • Sec 35, CGST Act 2017Every registered person keeps accounts of supplies, ITC and tax paid
3. A

   Analysis

   A simple sheet with columns for invoice-level GSTR-1 tax, GSTR-3B tax, amendments, credit notes and DRC-03 payments explains most gaps. Sec 35 requires these records anyway. Precise figures in the reply reduce follow-up questions.

4. C

   Conclusion

   1. 1Prepare a month-wise reconciliation sheet.
   2. 2Attach amendment and DRC-03 acknowledgements.
   3. 3Summarise the reasons in Part B in a few lines.
   4. 4Keep the full file for at least the record retention period.

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