GST
DRC-01B for quarterly filers under QRMP
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Facts
Rule 88C covers GSTR-1 and IFF against GSTR-3B. Quarterly filers can receive DRC-01B for a quarter where GSTR-1 tax exceeds GSTR-3B tax beyond the limit.
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
- Rule 61A, CGST Rules 2017Quarterly return option for small taxpayers with monthly payment
Analysis
Under QRMP you pay monthly through PMT-06 and file GSTR-3B quarterly. The comparison is at the return level, so a quarter where IFF plus GSTR-1 tax is higher than quarterly 3B can trigger it. Monthly PMT-06 payments not set off in 3B do not count until reflected in the return.
Conclusion
- Add IFF and GSTR-1 tax for the quarter.
- Compare with quarterly GSTR-3B tax.
- Reply in Part B or pay through DRC-03.
- Reconcile monthly to avoid it.
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