GST
GSTR-1A and non-editable 3B to avoid DRC-01B
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Facts
From the July 2025 tax period, the liability auto-filled in GSTR-3B from GSTR-1, GSTR-1A and IFF is not editable. Corrections go through GSTR-1A before filing GSTR-3B. This narrows the gap that leads to DRC-01B.
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 39, CGST Act 2017Return in GSTR-3B
Analysis
Since 3B liability now follows GSTR-1, a mismatch mostly arises where tax is not paid in full, or for old periods. If your GSTR-1 is wrong, correct it in GSTR-1A in the same period before 3B. The control shifts to getting GSTR-1 right.
Conclusion
- Review GSTR-1 against books before filing.
- Use GSTR-1A to correct before GSTR-3B.
- File GSTR-3B and pay the full auto-filled liability.
- Reply to any old-period DRC-01B with reasons.
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