Answer

1. F

   Facts

   DRC-01B under Rule 88C is about output tax: liability in GSTR-1 is higher than in GSTR-3B. DRC-01C under Rule 88D is about input credit: ITC in GSTR-3B is higher than in GSTR-2B. Both need a Part B reply and both block GSTR-1 if ignored.

2. P

   Provisions and law

   • Rule 88C, CGST Rules 2017Intimation DRC-01B when GSTR-1 liability exceeds GSTR-3B liability beyond a limit
   • Rule 88D, CGST Rules 2017Intimation DRC-01C when ITC in GSTR-3B exceeds GSTR-2B beyond a limit; reply in 7 days
   • Rule 59(6), CGST Rules 2017GSTR-1 is blocked if GSTR-3B is pending, bank details are missing or a DRC-01B or DRC-01C reply is pending
3. A

   Analysis

   It is possible to receive both for the same month, for example if you under-reported sales in GSTR-3B and over-claimed ITC. Handle them separately with separate DRC-03 payments if needed. Since GSTR-3B liability is now auto-filled and locked, DRC-01B is less common, but DRC-01C remains frequent.

4. C

   Conclusion

   1. 1Check which intimation you received
   2. 2Reconcile GSTR-1 vs GSTR-3B for DRC-01B and GSTR-2B vs GSTR-3B for DRC-01C
   3. 3Reply to each in its own Part B
   4. 4Pay separately through DRC-03 where needed

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.