GST
GSTR-1 blocked after ignoring DRC-01C
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Facts
Rule 59(6) blocks GSTR-1 or IFF for the next period if the Part B reply to DRC-01C is not filed. The block lifts once you file Part B.
Provisions and law
- 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
- Rule 88D, CGST Rules 2017Intimation DRC-01C when ITC in GSTR-3B exceeds GSTR-2B beyond a limit; reply in 7 days
Analysis
A blocked GSTR-1 hurts your buyers, whose credit depends on it, and it delays your own GSTR-3B. File Part B now, even if your reply is only a partial explanation with a DRC-03 for the rest. After filing, retry GSTR-1. The officer can still examine the matter, but the block is lifted.
Conclusion
- Open the pending DRC-01C from Return Compliance
- File Part B with payment, explanation or both
- Retry GSTR-1 filing
- Tell buyers if invoices will reflect a period late
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